This article shall hereinafter be known, cited and referred to as "the Real Property Tax Exemption for Volunteer Firefighters and Volunteer Ambulance Workers in the Town of Marilla."
[Adopted 8-10-2023 by L.L. No. 4-2023]
The purpose and intent of this article is to amend Chapter 399 of the Town Code of the Town of Marilla to add an Article VII, entitled, "Exemption for Volunteer Emergency Personnel," to grant a partial real property tax exemption to qualifying volunteer firefighters, volunteer ambulance workers and their qualifying spouses residing in the Town of Marilla, County of Erie and State of New York as authorized by New York State Real Property Tax Law § 466-a.
Real property owned by a qualified member of an incorporated volunteer fire company, fire department or volunteer ambulance service or such enrolled member and spouse residing in the Town of Marilla shall be exempt from real property taxation to the extent of 10% of the assessed value of such property for tax purposes.
A.
Qualifications. Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service if: (1) the applicant resides in the Town of Marilla which is served by the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service; (2) the real property in question serves as the primary residence of the applicant; (3) the real property in question is used exclusively for residential purposes; provided, however, that in the event that any portion of such property is not used exclusively for the applicant's primary residence, but is instead used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided for under this article; (4) the applicant has been an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service for at least two years prior to submitting an application for said tax exemption; and (5) applicant has submitted an application for volunteer firefighters and ambulance workers exemption to the Town Assessor and has obtained a certificate from the appropriate volunteer fire company, fire department or volunteer ambulance service certifying to such membership and to participation and/or attendance levels established for such qualification.
B.
Any member who has achieved over 20 years of accumulated service shall be considered a life member and the exemption shall continue for the remainder of their life if the real property serves as their primary residence.
C.
Any un-remarried surviving spouse of a volunteer who died in the line of duty shall continue to receive the 10% property tax exemption if:
(1)
The incorporated volunteer fire company, fire department or volunteer ambulance service certifies that the un-remarried surviving spouse is eligible for the exemption;
(2)
The volunteer has accumulated at least two years of service;
(3)
The real property in question continues to serve as the primary residence of the surviving spouse; and
(4)
The deceased volunteer had been receiving the exemption prior to their death.
D.
Any un-remarried surviving spouse of a volunteer that passed away shall continue to receive the 10% real property tax exemption if:
(1)
The incorporated volunteer fire company, fire department or volunteer ambulance service certifies that the un-remarried surviving spouse is eligible for the exemption;
(2)
The deceased volunteer had accumulated at least 20 years of service;
(3)
The subject real property continues to serve as the primary residence of the surviving spouse; and
(4)
The deceased volunteer had been receiving the exemption prior to their death.
E.
Application process. Applications for such exemption shall be filed with the Town of Marilla Assessor on or before the taxable status date on a form as prescribed by the New York State Commissioner of the Office of Real Property Tax Services.
F.
The Assessor of the Town shall have the duty and responsibility of procuring and filing a copy of certification of eligibility prior to granting the exemption provided for by this article.
If any clause, sentence, paragraph, subdivision or part of this article or the application thereof to any person, firm, corporation or circumstance shall be deemed by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, subdivision or part of this article or its application to the person, individual, firm or corporation directly involved in the controversy in which such judgment or order shall be rendered.
This article shall take effect immediately upon adoption by the Town Board of the Town of Marilla and filing with the Secretary of State.