[Adopted 2-1-2006 by L.L. No. 1-2006;[1] amended 12-4-2024 by L.L. No. 7-2024; 2-5-2025 by L.L. No. 1-2025]
[1]
Editor's Note: This local law stated that it shall take effect immediately and shall apply to taxable status dates occurring on or after this date.
This article is adopted pursuant to New York State Real Property Tax Law § 466-a, which authorizes the governing body of a town located in New York State to provide qualified volunteer firefighters, volunteer ambulance workers, and their qualifying spouses, with a real property tax exemption of up to 10% of the assessed value of their qualifying property on their general municipal taxes and special ad valorem levies. The Town of New Windsor currently provides for this exemption via local law enacted in 2006, but New York State Real Property Tax Law § 466-a requires a municipality that already provides for this exemption to adopt a local law, ordinance or resolution to conform to the new provisions of New York State Real Property Tax Law § 466-a, as enacted on December 9, 2022. The Town Board of the Town of New Windsor has determined it is in the best interest of the Town of New Windsor to enact such local law, in order to continue the availability of this tax exemption.
The Town Board of the Town of New Windsor has further determined, pursuant to the authority granted by a subsequent amendment to New York State Real Property Law, codified as New York State Real Property Tax Law § 466-1, that it is in the Town's best interest to extend the aforementioned real property tax exemption to volunteer firefighters and volunteer ambulance workers who provide such volunteer services to any city, village or town adjoining the Town of New Windsor, provided such volunteers reside in the Town of New Windsor. The Town Board has determined to provide this real property tax exemption to qualified spouses of such volunteers as well, provided they too reside in the Town of New Windsor.
As used in this article, the following terms shall have the meanings indicated:
AUTHORITY HAVING JURISDICTION
For purposes of this article, the above term shall mean:
A. 
In the case of a volunteer fire district or volunteer fire company, the Board of Fire Commissioners of same; or
B. 
In the case of an incorporated volunteer ambulance service, the Board of Directors of same.
QUALIFIED MEMBER
An individual who has been an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service for a minimum of two years prior to submitting an application for a tax exemption and has obtained and provided, to the Town, an original certificate from such organization certifying to such membership.
QUALIFIED SPOUSE
For purposes of this article, a qualified spouse is an unremarried spouse of a deceased qualified member, as that term is defined in this article, who had accrued a minimum of 20 years active service or was killed in the line of duty, regardless of their number of years of active service.
TAX EXEMPTION
10% of the assessed value of the qualifying member's real property, which must be owned by and resided in, per the definition of the term "residence" found in the New York State Real Property Tax law. Only one such property may qualify for such tax exemption.
TOWN
The Town of New Windsor.
A. 
A Tax Exemption shall be made available to the following individuals:
(1) 
Qualified members, as defined in this article;
(2) 
Qualified spouses, as defined in this article;
(3) 
Volunteer firefighters and volunteer ambulance workers who reside in the Town of New Windsor and provide such volunteer services to any city, village or town adjoining the Town of New Windsor, provided they would otherwise be recognized as a qualified member, as that term is defined in this article; and
(4) 
Spouses of volunteer firefighters and volunteer ambulance workers, as discussed in § 263-11(A)(3) above, provided they too reside in the Town of New Windsor and would otherwise be recognized as a qualified spouse, as that term is defined in this article.
B. 
To receive a tax exemption pursuant to this article, a qualifying individual must do the following:
(1) 
Obtain and provide the Town Assessor with an original certificate from the authority having jurisdiction for the incorporated volunteer fire company, fire department, or volunteer ambulance service, demonstrating for the individual seeking such tax exemption, the status of the applicable member; and
(2) 
File an applicable form, provided by the State Board, along with the above-mentioned original certificate, with the Town Assessor for the Town of New Windsor, on or before the taxable status date.
The aforesaid tax exemption provides a tax reduction to a person who has been an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service with active service for 20 years prior to submitting an application for such tax exemption and has obtained a certificate from such organization certifying to such membership and such active service, which tax exemption shall be provided to such member for the remainder of such member's life as long as such member's primary residence is located within New Windsor.
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 Article 4 of the New York State Real Property Tax Law on the effective date of this article, shall suffer any diminution of such benefit because of the provisions of this article.