[Adopted 1-16-2024 by L.L. No. 2-2024]
As used in this article, the following terms shall have the meanings indicated:
ENROLLED MEMBER
An enrolled member of a fire/ambulance company in the Village of Phoenix.
FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the Village of Phoenix.
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 Village of Phoenix as long as eligibility requirements are met.
A. 
Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, provided that:
(1) 
The property is owned by the volunteer firefighter or volunteer ambulance worker;
(2) 
The property is the primary residence of the volunteer firefighter or volunteer ambulance worker;
(3) 
The property is used exclusively for residential purposes, or except as set forth herein;
(4) 
The volunteer firefighter or volunteer ambulance worker resides in the Village of Phoenix and the Village of Phoenix is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(5) 
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;
(6) 
The volunteer firefighter or volunteer ambulance worker meets the minimum service requirement established by the Village of Phoenix, which is hereby established as two years.
B. 
Application. 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 Clerk, on a form prescribed by the New York State Commissioner of Taxation and Finance. The Village of Phoenix shall maintain written guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption.
C. 
No diminution of benefits. An applicant who is receiving any benefits 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.
D. 
Unremarried spouse of enrolled member killed in the line of duty. The unremarried surviving spouse of a deceased enrolled member killed in the line of duty, as certified by the authority having jurisdiction, is qualified to continue to receive an exemption, as long as the deceased volunteer has been an enrolled member for at least five years and had been receiving the exemption at the time of his or her death.
E. 
Unremarried spouse of deceased enrolled member. The unremarried surviving spouse of a deceased enrolled member, as certified by the authority having jurisdiction, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least 20 years and the deceased volunteer and unremarried spouse had been receiving the exemption at the time of his or her death.
Any eligible enrolled member who accrues more than 20 years of active volunteer service (certified by the authority having jurisdiction) shall be granted the 10% exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located in the Village of Phoenix. The property must be used exclusively for residential purposes; provided, however, that in the event that 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.
The Village shall adopt, by resolution, the procedure for the certifications required in this article.