[Adopted 11-14-2023 by L.L. No. 2-2023]
A. 
The Town Board of the Town of Webb (hereinafter "Town Board") finds and determines that attracting and retaining quality volunteer firefighters and volunteer emergency medical personnel is one of the most critical problems facing a number of communities and that maintaining effective emergency protection depends on the ability to train and retain volunteers.
B. 
The Town Board finds and determines that it is in the public interest for the Town to provide real property tax exemptions as an incentive to attract new volunteers and help combat a persistent and alarming decline in the number of volunteers serving as active responders to fire and medical emergencies and unless recruits are found to replace retiring volunteers and seasoned members are encouraged to continue their volunteer service, the health and safety of citizens served by the volunteer firefighter and emergency medical personnel may be jeopardized.
C. 
The Town Board further finds and determines that real property tax exemption is one of the ways for the Town of Webb to recognize the personal sacrifices and dedication of these community-spirited men and women who unselfishly give their time and risk their safety to protect their neighbors without compensation.
D. 
The purpose of this article is to adopt the real property tax exemptions provided for volunteer firefighters and volunteer emergency medical personnel in accordance with § 466-a of the Real Property Tax Law.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse residing in the Town of Webb shall be exempt from taxation for Town real property taxes to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments.
Such exemption shall only be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service if:
A. 
The applicant resides in the Town of Webb and is a member of an incorporated volunteer fire company or fire department or incorporated voluntary ambulance service which provides service within the Town.
B. 
The real property which is the subject of such exemption is the primary residence of the applicant.
C. 
The real 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.
D. 
The applicant is listed as an enrolled member on the accepted rosters as determined by the by-laws of the authority having jurisdiction of the incorporated volunteer fire company or fire department or incorporated voluntary ambulance service indicating that the applicant has been an enrolled member of such for at least two years.
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than 20 years of active service, as defined in § 419-15D hereof, and is so certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, 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 Webb.
An unremarried spouse of a volunteer firefighter or volunteer ambulance worker killed in the line of duty may receive the real property tax exemption if:
A. 
Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service who was killed in the line of duty; and
B. 
Such deceased volunteer had been an enrolled member for at least five years; and
C. 
Such deceased volunteer had been receiving the exemption prior to his or her death.
An unremarried spouse of a deceased volunteer firefighter or volunteer ambulance worker with 20 years of service may receive the real property tax exemption if:
A. 
Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service of a volunteer who had been an enrolled member for at least 20 years; and
B. 
Such deceased volunteer and unremarried spouse had been receiving the exemption of such property prior to the death of such volunteer.
A. 
Applications for such exemption shall be filed with the Town Assessor on or before the taxable status date on a form as prescribed by the New York State Commissioner for the Office of Real Property Tax Services.
B. 
The Town Assessor shall have the duty and responsibility of administering the provisions of this article and confirming due filing of the application and a copy of such certification prior to granting the exemption provided for by this article.
No applicant who is a volunteer firefighter or volunteer ambulance worker who by reason of such status is receiving any benefit under the provisions of law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.