It is the intent of the Town Board of the Town of Onondaga to
provide a real property tax exemption to qualifying volunteer firefighters
and ambulance workers as set forth in Real Property Tax Law § 466-a.
Real Property Tax Law § 466-a authorizes the Town
Board to adopt a local law providing a real property tax exemption
of up to 10% of the assessed value of real property owned by the qualifying
volunteer firefighters and ambulance workers.
An exemption of 10% of assessed value of property owned by an
enrolled member as set forth below, or such enrolled member and their
spouse, is hereby granted from taxation with respect to the real property
taxes of the Town of Onondaga as long as eligibility requirements
are met.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service provided that:
A. The property is owned by the volunteer firefighter or volunteer ambulance
worker;
B. The property is the primary residence of the volunteer firefighter
or volunteer ambulance worker;
C. The property is used exclusively for residential purposes;
D. The volunteer firefighter or volunteer ambulance worker resides in
the Town of Onondaga, and the Town of Onondaga is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service;
E. The volunteer firefighter or volunteer ambulance worker is certified
by the authority having jurisdiction as an enrolled member of such
an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service; and
F. The volunteer firefighter or volunteer ambulance worker meets the
minimum service requirement established by the Town of Onondaga, which
is hereby established as two years.
A volunteer firefighter or volunteer ambulance worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the assessor responsible for
preparing the assessment roll for the Town of Onondaga, on a form
as prescribed by the New York State Commissioner of Taxation and Finance.
The Town of Onondaga must maintain written guidelines, available upon
request, as to the requirements of an enrolled volunteer member relating
to this exemption.
The Town of Onondaga Town Board must annually file with the
Town Assessor, prior to the applicable taxable status date, a list
of the active volunteer members who are certified to meet the minimum
service requirement. Such list must provide, as of the applicable
taxable status date, the number of years of service served by each
such enrolled member and such enrolled member's address of residence.
An applicant who is receiving any benefit pursuant to Article
4 of the Real Property Tax Law as of the effective date of this article
shall not have any of those benefits diminished because of this article.