[Adopted 8-10-2023 by L.L. No. 4-2023]
It is the intent of the Town Board of the Town of Owasco to
exercise the authority granted to local taxing jurisdictions by N.Y.
Real Property Tax Law, § 466-a; Volunteer firefighters and
volunteer ambulance workers, which became effective on December 9,
2022. This recent state legislation provides a mechanism by which
the (city, village, town or county) can properly thank and reward
those individuals who volunteer their time providing emergency response
to the Town's residents at a crucial time. The Town Board of
the Town of Owasco is also keenly aware of the need for new membership
in many of the fire companies and departments throughout the Town
and county and finds that offering a tax incentive will supplement
recruitment efforts across the Town and county.
Pursuant to Real Property Tax Law § 466-a, the Town
of Owasco will provide for an exemption of 10% of the assessed value
of their primary residence from Town tax, provided that they are an
enrolled member, including a member and spouse, of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service beginning July 1, 2023.
A.
The applicant for such exemption shall be a resident of the city,
town, or village served by the incorporated volunteer fire company,
or fire department, or incorporated voluntary ambulance service (hereinafter
as "Volunteer Responder Organization") of which the applicant is a
member;
B.
The property must be the primary residence of the applicant;
C.
The property is used exclusively for residential purposes; provided,
however, that in the event 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 full 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 chief executive of the Volunteer
Responder Organization as having been an active, enrolled member of
the Volunteer Responder Organization for at least two years.
Any enrolled member of a Volunteer Responder Organization who accrues more than 20 years of active service and is certified pursuant to § 130-19D of this article shall be granted a lifetime exemption of 10% of the assessed value of their primary residence from the Town tax, provided that their primary residence remains within the Town.
Applicants shall file with their local assessor on or before
March 1 the following documents to be eligible for the following year's
partial Town tax exemption:
If any clause, sentence, paragraph, subdivision, section or
part of this article, or the application thereof to any person, individual,
corporation, firm, partnership, entity or circumstance shall be adjudged
by any court of competent jurisdiction to be invalid or unconstitutional,
such order or judgment shall not affect, impair, effect or invalidate
the remainder thereof, but shall be confined in its operation to the
clause, sentence, paragraph, subdivision, section or part of this
article or in its application to the person, individual, corporation,
firm, partnership, entity or circumstance directly involved in the
controversy in which such order or judgment shall be rendered.
This article shall take effect immediately upon filing with
the New York State Secretary of State.
