It is the intention of the Town Board to enact a partial exemption
from real property taxation for enrolled members of an incorporated
volunteer fire company, fire department or incorporated volunteer
ambulance service located in the Town of Kingsbury (the "Town") for
primary residences of such members and workers, and the spouses of
such members and workers. This article is enacted in accordance with
New York Real Property Tax Law § 466-a.
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 Kingsbury 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 by such
volunteer firefighter or volunteer ambulance worker;
D. The volunteer firefighter or volunteer ambulance member resides in
the Town of Kingsbury and the Town of Kingsbury is served by such
incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service;
E. The volunteer firefighter or volunteer ambulance member 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. For the purposes of this section, an
"enrolled member" shall be defined as an active member of the incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service who regularly contributes their time to the benefit
of the company and the community; and
F. The volunteer firefighter or volunteer ambulance member meets the
minimum service requirement established by the Town of Kingsbury,
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 Kingsbury, on a form
as prescribed by the New York State Commissioner of Taxation and Finance.
The Town of Kingsbury must maintain written guidelines, available
upon request, as to the requirements of an enrolled volunteer member
relating to this exemption.
The applicable incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service of such enrolled member
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 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, and a certification that such enrolled member
remains in good standing and current on all applicable training, membership,
and appearance criteria of this article.
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 of Kingsbury.
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.