This article shall be known and cited as "A Local Law of the
Town of Greenwich Providing a Partial Exemption from Real Property
Taxation for Property Owners who are Volunteer Firefighters or Volunteer
Ambulance Service Members."
This article is enacted pursuant to the authority of: a) Municipal
Home Rule Law § 10, Subdivision 1(i), which authorizes a
Town to adopt a local law not inconsistent with the provisions of
the Constitution and not inconsistent with any general law relating
to its property, affairs or government; and b) Real Property Tax Law
466-A, which authorizes a Town to adopt a local law to grant an exemption
from real property taxation to property owners who are volunteer firefighters
or volunteer ambulance service members based upon certain qualifications.
Real property owned by an enrolled member of an incorporated
volunteer fire company or incorporated volunteer fire department,
or enrolled member of an incorporated volunteer ambulance service,
or real property owned by such enrolled member and his or her spouse,
residing in the Town of Greenwich, shall be exempt from taxation to
the extent of 10% of the assessed value of such property for Town
purposes.
The 10% exemption authorized by this article shall be a lifetime
exemption for the enrolled member of an incorporated volunteer fire
company, incorporated volunteer fire department or incorporated volunteer
ambulance service, or such deceased enrolled member's unremarried
spouse, as follows:
A. For an enrolled member of an incorporated volunteer fire company,
incorporated volunteer fire department or incorporated volunteer ambulance
service who accrues more than 20 years of active service and that
same is so certified by the authority having jurisdiction for the
incorporated volunteer fire company, incorporated volunteer fire department
or incorporated volunteer ambulance service.
B. For an unremarried spouse of a deceased enrolled member of an incorporated
volunteer fire company, incorporated volunteer fire department or
incorporated volunteer ambulance service, who accrued more than 20
years of active service prior to his or her death, who had been receiving
the exemption authorized by this article prior to his or her death,
and that same is so certified by the authority having jurisdiction
for the incorporated volunteer fire company, incorporated volunteer
fire department or incorporated volunteer ambulance service.
C. For an unremarried spouse of an enrolled member of an incorporated
volunteer fire company, incorporated volunteer fire department or
incorporated volunteer ambulance service who is killed in the line
of duty and who was an enrolled member for at least five years prior
to his or her death, who had been receiving the exemption authorized
by this article prior to his or her death, and that same is so certified
by the authority having jurisdiction for the incorporated volunteer
fire company, incorporated volunteer fire department or incorporated
volunteer ambulance service.
Application for the exemption described by this article shall
be made on forms furnished by the State of New York Office of Real
Property Tax Services. Such application shall prescribe the information
and/or documents required by said office in order to apply and qualify
for said exemption, which application shall be executed by the applicant
and shall be filed in the said office on or before the taxable status
date.
The making of any willful false statement in the application
for an exemption under this article shall be a violation thereof,
and a conviction for any such violation shall be punishable by a fine
of not more than $100.
Should any section, paragraph, sentence, clause or phrase of
this article be declared unconstitutional or unjust for any reason
by a court of competent jurisdiction, the remainder of this article
shall not be affected thereby.
All ordinances and local laws in conflict with the provisions
of this article are hereby suspended and superseded to the extent
necessary to give this article full force and effect. Upon the repeal
of this article, if such occurs, however, any ordinances or local
laws so suspended and superseded by virtue of the provisions of this
article shall be deemed to be in full force and effect in accordance
with its terms unless expressly modified, suspended or repealed by
the terms of another ordinance or local law hereafter adopted.
This article shall take effect immediately upon filing with
the Secretary of State.