Chapter 670 of the Laws of 2022, authorizes a partial exemption
from real property taxes on residential real property for enrolled
members of an incorporated volunteer fire company or fire department
residing in the city, town or village which is served by such incorporated
fire company or fire department.
The amount of the partial exemption from real property taxes
shall be 10% of the assessed value of such real property for village,
town, part-town, special districts, school district, fire district
or county purposes, exclusive of special assessments, provided the
governing body of the village, town, school district, fire district
or county, after a public hearing, adopts a local law, ordinance or
resolution providing therefor.
An unremarried spouse of a volunteer firefighter killed in the
line of duty shall continue to enjoy the same tax exemption as his
or her deceased spouse, provided such unremarried spouse is certified
by the volunteer fire company or fire department as an unremarried
spouse of an enrolled member of such volunteer fire company or fire
department who was killed in the line of duty.
Application for such exemption shall be filed with the Assessor
or other agency, department or office designated by the Town of Saugerties
offering such exemption on or before the taxable status date on a
form as prescribed by the State Board of Real Property Services.
No applicant who is a volunteer fire fighter who by reason of
such status is receiving any benefit under the provisions of this
or any other law on the effective date of this article shall suffer
any diminution of such benefit because of the provisions of this article.
The Town of Saugerties hereby adopts all of the partial exemptions
from real property taxes provided for in Chapter 670 of Town Laws
of 2022 for volunteer firefighters. The Town of Saugerties finds that
volunteer firefighters provide critical life-saving and protection
of property services to our community and that the Town of Saugerties
has greatly benefitted from the services they provide. In providing
these individuals with the partial tax exemption from real property
taxes provided for by Chapter 670 of the laws of 2022, it is hoped
that the brave and selfless acts these volunteers perform on a daily
basis are acknowledged.
This article shall take effect immediately upon adoption, filing
and acceptance by the office of the Secretary of State of the State
of New York.