The intent of this article is to adopt a real property tax exemption
pursuant to New York State Real Property Tax Law § 466-a
for certain qualifying volunteer firefighters and volunteer ambulance
workers that are residents of the Town or Village of Lima, Livingston
County, New York.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service, residing in the Town or Village of Lima, Livingston County, New York, shall be exempt from taxation to the extent of 10% of the assessed valuation of the qualifying person's primary residence (as defined below) for Town purposes, provided the owner(s) meet the qualifications set forth in §
230-25 below.
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service residing in the Town or Village of Lima, Livingston County, New York, 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 incorporated volunteer ambulance service, who also meets all of the requirements set forth in §
230-25, shall be granted a 10% exemption as described above for the remainder of his or her life as long as his or her primary residence is located within the Town or Village of Lima.
An unremarried spouse of a volunteer firefighter or volunteer
ambulance worker killed in the line of duty while an enrolled member
of an incorporated volunteer fire company, fire department or incorporated
volunteer ambulance, serving the Town of Lima shall be eligible to
receive the 10% exemption as described above provided that:
A. Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
volunteer ambulance service as an unremarried spouse of an enrolled
member 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 permitted
hereby prior to his or her death.
An unremarried spouse of a deceased volunteer firefighter or
volunteer ambulance worker shall be eligible to receive the 10% exemption
as described above provided that:
A. Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
volunteer ambulance service as an unremarried spouse of a deceased
enrolled member; and
B. Such deceased volunteer had been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated volunteer
ambulance service serving the Town of Lima for at least 20 years;
and
C. Such deceased volunteer had been receiving the exemption prior to
his/her death.
The article shall take effect immediately upon its filing in
the office of the Secretary of State.