It is the intent of the Town Board of the Town of Massena, County of St. Lawrence, to provide a real property tax exemption to qualifying volunteer firefighters and ambulance workers as set forth in New York Real Property Tax Law § 466-a.
[Adopted 3-15-2023 by L.L. No. 2-2023]
Real Property Tax Law § 466-a authorizes the Town Board to adopt a local law providing a real property tax exemption of up to 10% of the assessed value of real property owned by qualifying volunteer firefighters and ambulance workers.
The Town Board of the Town of Massena, County of St. Lawrence, hereby provides a real property tax exemption of 10% of the assessed value of real property for individuals that meet the following qualifications:
A.
The individual is an enrolled and certified member of an incorporated volunteer fire company, fire department, or volunteer ambulance service that serves the Town of Massena and has a minimum of two years of service with an organization that serves the Town of Massena; and
B.
The individual resides in the Town of Massena and the property receiving the benefit is the primary residence of the individual and is used exclusively for residential purposes, and any portion of the property not used for residential purposes shall be subject to taxation.
The Town Board of the Town of Massena, County of St. Lawrence, hereby provides a lifetime real property tax exemption of 10% of the assessed value of real property for any individuals that have been certified by the authority having jurisdiction over an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as having accrued 20 or more years of active service serving the Town of Massena, so long as their primary residence remains within the Town of Massena. The un-remarried surviving spouse of eligible volunteers shall be entitled to retain the exemption.
Continuation of a current exemption is provided, however that:
A.
Such un-remarried spouse is certified by the Town for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as an un-remarried 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 serving the Town of Massena; and
C.
Such deceased volunteer had been receiving the exemption prior to their death.
If any clause, sentence, paragraph, subdivision, or part of this article or the application thereof to any person, firm or corporation, or circumstance, shall be adjusted 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 in its application to the person, individual, firm or corporation, or circumstance, directly involved in the controversy in which such judgment or order shall be rendered.
This article shall be effective upon the date of filing with the Secretary of State pursuant to Section 27 of the Municipal Home Rule Law.