[Adopted 11-14-2007 by L.L. No. 9-2007; amended in its entirety 2-15-2023 by L.L. No. 2-2023]
This article is enacted for the purpose of providing a partial
tax exemption upon certain real property based upon the owner's
membership in the Highland Fire Department or Clintondale Fire Department
volunteer organizations, as permitted by Section 466-a of New York's
Real Property Tax Law.
The purpose of this article is to provide a partial exemption
from taxation imposed by the Town of Lloyd upon certain real property
situated within the Town of Lloyd owned by persons who voluntarily
serve as members of the Highland Fire Department or Clintondale Fire
Department under the parameters set forth herein, pursuant to the
authority vested in the Town by § 466-a of the Real Property
Tax Law of the State of New York.
A.
Real property owned by an enrolled volunteer member of the Highland
Fire Department or Clintondale Fire Department, or such enrolled member
and spouse, residing within the Town of Lloyd shall be exempt from
taxation to the extent of 10% of the assessed value of such property
for Town purposes, exclusive of special assessments.
B.
Such exemption shall not be granted to an enrolled member of the
Highland Fire Department or Clintondale Fire Department unless:
(1)
The applicant resides within the Town of Lloyd; and
(2)
The property is the primary residence of the applicant; and
(3)
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 taxation and the remaining
portion only shall be entitled to the exemption; and
(4)
The applicant has been certified by the authority having jurisdiction
for the Highland Fire Department or Clintondale Fire Department as
an active member of said Department having served a minimum of two
consecutive years of service. The Chief of the Department, or his/her
designee, shall determine eligibility for the exemption established
hereunder utilizing the official service records of each applicant.
Any enrolled member of the Highland Fire Department or Clintondale
Fire Department who accrues more than 20 years of active service and
is so certified by the said Fire District, and said certification
is provided to the Town of Lloyd Assessor, shall be granted the 10%
exemption as authorized by this section for the remainder of his or
her life as long as his or her primary residence is located within
the Town of Lloyd.
Unremarried spouses of volunteer firefighters killed in the
line of duty shall be entitled to continue the partial exemption granted
hereunder; provided, however, that:
(1)
Such unremarried spouse is certified by the Town of Lloyd as an unremarried
spouse of an enrolled member of the Highland Fire Department or Clintondale
Fire Department who was killed in the line of duty; and
(2)
Such deceased volunteer had been an enrolled member for at least
five years; and
(3)
Such deceased volunteer had been receiving the exemption prior to
his or her death.
Unremarried spouses of deceased volunteer firefighters shall
be entitled to continue the partial exemption granted hereunder; provided,
however, that:
(1)
Such un-remarried spouse is certified by the Town of Lloyd as an
unremarried spouse of an enrolled member of the Highland Fire Department
or Clintondale Fire Department who is deceased; and
(2)
Such deceased volunteer had been an enrolled member for at least
20 years; and
(3)
Such deceased volunteer and un-remarried spouse had been receiving
the exemption prior to his or her death.
A volunteer firefighter 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 Lloyd, on a form as prescribed by the New York
State Commissioner of Taxation and Finance.
