The New York State Legislature has, heretofore, amended the Real Property Tax Law (RPTL) to authorize municipalities to permit, by the adoption of a local law, enrolled volunteer firefighters and volunteer ambulance workers to be eligible for a real property tax exemption as is more particularly set forth in RPTL § 466-a.
[Adopted 2-12-2024 by L.L. No. 2-2024]
The said RPTL § 466-a, among other things, allows for volunteers with two years of qualifying service to apply for the tax exemption which will increase the number of eligible volunteers over existing law. The Town Board recognizes the role of the volunteer firefighters and ambulance workers in securing the safety and well-being of our communities. The Town Board hereby finds that it is in the best social and economic interest of the Town of Phelps to encourage volunteerism for said purposes. To that end, by providing the following exemption, and by making it available to a larger pool of volunteers, it is the intent to encourage volunteerism for our various fire and ambulance companies.
A.
An exemption of 10% of the assessed value of 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 Phelps is hereby granted from taxation with respect to the real property taxes of the Town of Phelps, exclusive of special assessments, as long as eligibility requirements are met.
B.
Application for such exemption shall be filed annually with the Town of Phelps Assessor on or before the taxable status date on a form prescribed by the Commissioner of the New York State Department of Taxation and Finance Office of Real Property Tax Services.
C.
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in Ontario County unless he or she meets each of the five criteria set forth below:
(1)
The applicant resides in the Town of Phelps and the Town of Phelps is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(2)
The property is the primary residence of the applicant;
(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 provided by this section;
(4)
The applicant has served as an enrolled member with such volunteer fire company or fire department or incorporated voluntary ambulance service for a minimum of two years; and
(5)
The incorporated volunteer fire company or fire department and incorporated voluntary ambulance service has submitted to the Town of Phelps Assessor a complete list of enrolled members, with their respective dates of service, for such incorporated voluntary fire company or fire department or incorporated voluntary ambulance service. The Town of Phelps Assessor shall then review all potential candidates and certify those that meet the necessary criteria to be eligible for this exemption.
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 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 RPTL § 466-a and this section for the remainder of his or her life as long as his or her primary residence is located within the Town of Phelps.
Unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty. An exemption by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, to such deceased enrolled member's unremarried spouse may be continued or reinstated if such member is killed in the line of duty, as certified by the authority having jurisdiction; provided, however, that:
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 voluntary 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.
Unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers. The unremarried surviving spouse of a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, as certified by the authority having jurisdiction, is qualified to continue to receive or be reinstated to receive an exemption; provided, however, that:
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 a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service; and
B.
Such deceased volunteer had been an enrolled member for at least 20 years; and
C.
Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
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 New York Real Property Tax Law Article 4 as of the effective date of this article shall suffer any diminution of such benefit because of the provisions of RPTL § 466-a or this article.