Real property owned by an enrolled member of an incorporated volunteer fire company, fire district, fire department, or incorporated voluntary ambulance service or such enrolled member and spouse residing in the Town shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments.
[Adopted 8-5-2024 by L.L. No. 8-2024]
Such exemption shall only be granted to an enrolled member of an incorporated volunteer fire company, fire district, fire department or incorporated voluntary ambulance service if:
A.
The applicant resides in the Town and is a member of an incorporated volunteer fire company, fire district, 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 entitled to the exemption provided by this article.
D.
The applicant has obtained and displayed a certificate issued by the authority having jurisdiction for the incorporated volunteer fire company, fire district, fire department, or voluntary ambulance service indicating that the applicant has been an enrolled member of such incorporated volunteer fire company, fire district, fire department, or voluntary ambulance service for at least two years or the applicant has been certified by the authority having jurisdiction for the incorporated volunteer ambulance service as enrolled member of such incorporated voluntary ambulance service for at least two years.
The applicant shall maintain continual eligibility for the exemption by being a continuously active member of the incorporated volunteer fire company, fire district, fire department, or incorporated voluntary ambulance service or active service as defined by each company, district, department, or corporation. Annual attestation by such company, department, district or corporation is required to maintain this exemption.
Any enrolled member of an incorporated volunteer fire company, fire district, fire department, or incorporated voluntary ambulance service who accrues more than 20 years of active service, as defined in § 235-41 hereof, and is so certified by the authority having jurisdiction for the incorporated volunteer fire company, fire district, fire department, or incorporated voluntary ambulance service, shall be granted the 10% exemption for the remainder of his or her life as long as his or her primary residence is located within the Town.
An unremarried surviving spouse of a volunteer firefighter or volunteer ambulance worker may receive the real property tax exemption provided that:
A.
Such unremarried surviving spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire district, fire department, or incorporated voluntary ambulance service as an unremarried surviving spouse of an enrolled ember of such incorporated volunteer fire company, fire district, fire department, or incorporated volunteer ambulance service who was killed in the line of duty; and
B.
Such deceased volunteer has been an enrolled member for at least five years; and
C.
Such deceased volunteer has been receiving the exemption prior to his or her death.
An unremarried surviving spouse of a volunteer firefighter or volunteer ambulance worker with 20 years of service may receive the real property tax exemption provided that:
A.
Such unremarried surviving spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire district, fire department, or incorporated voluntary ambulance service as an un-remarried surviving spouse of an enrolled member of such incorporated volunteer fire company, fire district, fire department, or incorporated volunteer ambulance service.
B.
Such deceased volunteer has been an enrolled member for at least 20 years.
C.
Such deceased volunteer and unremarried surviving spouse had been receiving the exemption for such property prior to the death of such volunteer.
A.
Applications for such exemptions shall be filed with the assessor of the Town on or before the taxable status date (March 1) on a form as prescribed by the New York State Commissioner for the Office of Real Property Tax Services.
B.
The assessor of the Town shall have the duty and responsibility of procuring and filing a copy of such certification prior to granting the exemption provided by this article.
No applicant who is a volunteer firefighter or volunteer ambulance worker who, by reason of such status, is receiving a real property tax exemption benefit under the provisions of the law on effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.