The purpose of this exemption is to grant an exemption of 10%
of the 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 Ellicott 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 Ellicott and 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 Ellicott, 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 Ellicott on a form as
prescribed by the New York State Commissioner of Taxation and Finance.
The Town of Ellicott must maintain written guidelines, available upon
request, as to the requirements of an enrolled volunteer member relating
to this exemption.
The Town Board must annually file with the 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 a 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.
Any eligible enrolled member who accrues more than 20 years
of active volunteer service (as 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 within the Town.
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 had been an enrolled member for at least five years and
had been receiving the exemption at the time of his or her death.
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.