[Adopted 9-12-2005 by L.L. No. 2-2005[1]]
[1]
Editor's Note: This local law also stated
that it shall take effect on the first of January next succeeding
the date on which it became law and shall apply to the assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.
[Amended 3-13-2023 by L.L. No. 1-2023]
As used in this article, the following terms shall have the
meanings indicated:
An enrolled member of a fire/ambulance company in the Town
of Salina.
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the Town of Salina.
[Amended 3-13-2023 by L.L. No. 1-2023]
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 Town of Salina as long as eligibility
requirements are met.
[Amended 3-13-2023 by L.L. No. 1-2023]
Such exemption shall be granted to an enrolled member of 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, or except
as set forth herein;
D.
The volunteer firefighter or volunteer ambulance worker resides in
the Town of Salina and the Town of Salina 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;
F.
The volunteer firefighter or volunteer ambulance worker meets the
minimum service requirement established by the Town of Salina, which
is hereby established as two years.
G.
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 assessor,
on a form prescribed by the New York State Commissioner of Taxation
and Finance. The Town of Salina shall maintain written guidelines,
available upon request, as to the requirements of an enrolled volunteer
member relating to this exemption.
H.
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.
I.
Un-remarried spouse of enrolled member killed in the line of duty.
The un-remarried 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.
J.
Un-remarried spouse of deceased enrolled member. The un-remarried
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 un-remarried
spouse has been receiving the exemption at the time of his or her
death.
[Amended 3-13-2023 by L.L. No. 1-2023]
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 Town of Salina. 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 the article.
[Amended 3-13-2023 by L.L. No. 1-2023]
The Town shall adopt, by resolution, the procedure
for the certifications required in this article.
[1]
Editor's Note: Former § 215-32, Effect on current
benefits, which immediately followed, was repealed 3-13-2023 by L.L. No. 1-2023.
