[Adopted 3-15-2023 by L.L. No. 4-2023]
The purpose of this article is to grant a partial exemption
from taxation for qualifying volunteer firefighters and ambulance
workers in the Village of Dryden, Tompkins County, New York, as authorized
by § 466-a of the Real Property Tax Law.
Residential real property owned by an enrolled member of an
incorporated volunteer fire company, fire department, or voluntary
ambulance service shall be exempt from taxation and assessments levied
by the Village to the extent of 10% of the assessed value of such
property, exclusive of special assessments, subject to the requirements
set forth in this article.
Such exemption shall not be granted unless:
A.
The applicant resides in the Village which is served by such incorporated
volunteer fire company, fire department or voluntary ambulance service;
B.
The property is the primary residence of the applicant;
C.
The property is used exclusively for residential purposes; provided,
however, that if any portion of such property is not used exclusively
for the applicant's residence but is used for other purposes,
such portion shall be subject to taxation and the remaining portion
only shall be entitled to the exemption provided by this article;
and
D.
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an enrolled member who has served such incorporated
volunteer fire company, fire department, or voluntary ambulance service
for at least two years. The applicant must submit such certification
together with the tax exemption application.
Any enrolled member of an incorporated volunteer fire company,
fire department or voluntary ambulance service who accrues more than
20 years of active service, and is so certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire department
or voluntary ambulance service, shall be granted the 10% exemption
authorized by this article for the remainder of his/her life as long
as his/her primary residence is located within the Village of Dryden.
The property tax exemption authorized by this article and granted
to an enrolled member of an incorporated volunteer fire company, fire
department, or voluntary ambulance service shall, upon application,
be continued to such deceased enrolled member's unremarried spouse
if such member is killed in the line of duty, provided that:
A.
Such un-remarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an un-remarried spouse of such enrolled member
who was killed in the line of duty;
B.
Such deceased volunteer had been an enrolled member for at least
five years; and
C.
Such deceased volunteer had been receiving the exemption prior to
his/her death.
The property tax exemption authorized by this article and granted
to an enrolled member of an incorporated volunteer fire company, fire
department, or voluntary ambulance service shall, upon application,
be continued to such deceased enrolled member's unremarried spouse,
provided that:
A.
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an unremarried spouse of such enrolled member;
and
B.
Such deceased volunteer had been an enrolled member for at least
20 years; and
C.
Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
Application for such exemption shall be filed with the Assessor
on or before the taxable status date of each year on a form as prescribed
by New York State.
