Real property owned by an active volunteer member of any volunteer fire company in the City of Middletown Fire Department residing within the City of Middletown shall be exempt from taxation to the extent of 10% of the assessed value of such property for City purposes, exclusive of special assessments.
[Adopted 2-6-2024]
The afforesaid exemption shall not be granted to any volunteer firefighter unless:
A.
The applicant resides in the City of Middletown and is a member of a volunteer fire company of the City of Middletown Fire Department;
B.
The real property which is the subject of such exemption is 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 taxation and the remaining portion only shall be entitled to the exemption provided by this article; and
D.
Certification.
(1)
The applicant has obtained and displayed a certificate issued by the authority having jurisdiction for the volunteer fire company indicating that the applicant has been an active member of such company for at least two years; or
(2)
The applicant has been certified by the authority having jurisdiction for the volunteer fire company as an active member of such company for at least two years.
E.
The applicant has been certified by the authority having jurisdiction for the volunteer fire company as eligible to receive length of service award program (LOSAP) credit in the tax year prior to the tax year for which the exemption is sought.
The applicant shall maintain continual eligibility for the exemption by being a continuously active member of the volunteer fire company. An active member shall meet the requirements for active service as defined by each company. Annual attestation by such company is required to maintain this exemption.
Any active member of a volunteer fire company who accrues more than 20 years of active service, may apply to the highest ranking company officer to be granted the 10% exemption for the remainder of his or her life. Such officer shall make a recommendation to the Board of Engineers which shall render a decision. If the Board of Engineer denies the application, the member may appeal to the Common Council, which shall render the final decision. This lifetime exemption applies only if the member's primary residence is located within the City of Middletown. This twenty-year requirement applies to any year of active service and need not be consecutive years.
An unremarried surviving spouse of volunteer firefighters killed in the line of duty shall be entitled to continue the partial exemption granted hereunder, provided that:
A.
Such unremarried spouse is certified by the authority having jurisdiction of the relevant volunteer fire company as an unremarried spouse of an active member if such company who was killed in the line of duty;
B.
Such deceased volunteer had been an active member for at least five years; and
C.
Such deceased volunteer had been receiving the exemption for such property authorized by this article prior to his or her death.
An unremarried surviving spouse of volunteer firefighters granted the lifetime exemption under § 430-27 shall be entitled to continue such exemption, provided that:
A.
Such unremarried spouse is certified by the highest ranking company officer of the relevant volunteer fire company as an un-remarried spouse of a deceased member of such company;
B.
This exemption continues as long as the unremarried spouse's primary residence is located within the City of Middletown.
A.
To obtain the initial exemption, a volunteer firefighter must, on or before the applicable taxable status date, file an application for the partial real property tax exemption authorized by this article with the Assessor of the City of Middletown, on a form as prescribed by the New York State Commissioner of Taxation and Finance and acceptable to the City of Middletown.
B.
Once the exemption is granted, the exemption may continue for the authorized period provided that the eligibility requirements of § 430-25 continue to be satisfied. It is not necessary to reapply after the initial year for the exemption for it to continue. However, proof of continued eligibility under the provisions of § 430-25 would be required after the initial application.