Volunteer firefighters and ambulance workers are vital to public
safety in communities across the Town of Alden. To encourage and reward
the selfless acts of volunteerism displayed by our firefighters and
ambulance workers, New York State now allows local municipalities
to opt into a real property tax exemption for certain volunteer firefighters
and volunteer ambulance workers. This article, pursuant to § 466-a
of the NYS Real Property Tax Law (RPTL), is intended to provide any
enrolled member of an incorporated volunteer firefighter or volunteer
ambulance company across the Town of Alden a real property tax exemption
of up to 10% of the assessed value of qualifying residential real
property owned by a volunteer firefighter or ambulance worker in the
district in which they volunteer. It is further the intent of this
Board to extend this benefit to unremarried spouses of volunteer firefighters
and ambulance workers in instances where the volunteer dies after
accruing 20 years of service or those who die in the line of duty.
The Alden Town Board hereby provides a real property tax exemption
of 10% of the assessed value of real property for taxes levied by
the Town of Alden for individuals that meet the following qualifications:
A. The individual is an enrolled and certified member of an incorporated
volunteer fire company, fire department, or volunteer ambulance service
that provides services within the Town of Alden and has a minimum
of two years of service; and
B. That the property receiving the benefit is located within the jurisdiction
served by the incorporated fire department or volunteer ambulance
service to which the volunteer belongs; and
C. The individual resides in the Town of Alden and the property receiving
the benefit is the primary residence of the individual and is used
exclusively for residential purposes, and any portion of the property
not used for residential purposes shall be subject to taxation.
The Alden Town Board hereby provides a lifetime real property
tax exemption of 10% of the assessed value of real property for any
individuals that have been certified by the authority having jurisdiction
over an incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service as having accrued 20 or more years of
active service, so long as their primary residence remains within
the Town of Alden.
The Alden Town Board hereby provides a real property tax exemption for life to the spouse of any volunteer firefighter or volunteer ambulance worker who dies after accruing 20 years of service or who dies in the line of duty pursuant to the policies contained in New York State RPTL § 466-a, Subdivision 4; provided, however, that the volunteer was already eligible for, and receiving, this benefit under either §
314-22 or §
314-23, as applicable.
If any clause, sentence, paragraph, subdivision, section or
part of this article, or the application thereof, to any person, individual,
corporation, firm, partnership, entity or circumstance shall be adjudged
by any court of competent jurisdiction to be invalid or unconstitutional,
such order of judgment shall not affect, impair, or invalidate the
remainder thereof, but shall be confined in its operation to the clause,
sentence, paragraph, subdivision, section or part of this article
or in its application to the person, individual, corporation, firm,
partnership, entity, or circumstance directly involved in the controversy
in which such judgment or order shall be rendered.