[Adopted 4-8-2023 by L.L. No. 1-2023]
The state Real Property Tax Law was amended by Chapter 670 of the Laws of 2022 by the addition of a new § 466-a providing for a 10% partial real property tax exemption of the assessed value of the primary residence owned by a qualified enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service that serves the Town of Binghamton (the "Town"). The intent of this article is to permit the partial real property tax exemption for qualified enrolled active members of said emergency services organizations for real property taxes imposed by the Town.
Pursuant to Chapter 670 of the Laws of 2022, effective December 9, 2022, the state Real Property Tax Law was amended by adding a new § 466-a authorizing local governments, including towns, to enact by local law, ordinance, or resolution such partial tax exemption for Town real property taxes to qualified enrolled members of said emergency services organizations, following a public hearing.
An exemption of 10% of the assessed value of property owned by an eligible enrolled active member as set forth below, or such eligible enrolled active member and their spouse, is hereby granted from taxation with respect to the real property taxes of the Town of Binghamton, as long as the below eligibility requirements are met.
Such exemption shall not be granted unless:
A. 
The property is owned by the volunteer firefighter or volunteer ambulance worker; and
B. 
The property is the primary residence of the volunteer firefighter or volunteer ambulance worker; and
C. 
The property is used exclusively for residential purposes; provided, however, that if 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 article; and
D. 
The volunteer firefighter or volunteer ambulance worker resides in the Town of Binghamton, and the Town of Binghamton is served by such incorporated volunteer fire company, volunteer fire department, or incorporated voluntary ambulance service of which the applicant is a qualified enrolled active member; and
E. 
The volunteer firefighter or volunteer ambulance worker is certified by the organization, entity, or individual responsible for promulgating and enforcing the rules of conduct and defining active service of such volunteer firefighter or ambulance worker (the "Authority Having Jurisdiction") for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member who has served such incorporated volunteer fire company, fire department, or voluntary ambulance service for at least two years; and
F. 
The volunteer firefighter or volunteer ambulance worker is certified by the Authority Having Jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an active member, as defined by said Authority Having Jurisdiction; and
G. 
The applicant must submit said certification from the Authority Having Jurisdiction together with the tax exemption application.
An application form for such exemption and a certification provided by the appropriate Authority Having Jurisdiction shall be filed with the Assessor for the Town on or before the taxable status date of each year or as otherwise required as prescribed by New York State.
Any enrolled active member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who accrues more than 20 years of active enrolled 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 authorized by this article for the remainder of his or her life as long as his or her primary residence is located within Broome County.
The property tax exemption authorized by this article and granted to an enrolled active member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled active member's un-remarried spouse if such member is killed in the line of duty, provided that:
A. 
Such un-remarried spouse is certified by the Authority Having Jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an un-remarried spouse of such enrolled active member killed in the line of duty; and
B. 
Such deceased volunteer was an enrolled active member for at least five years prior to their death; and
C. 
Such deceased volunteer was receiving the exemption prior to their death.
The property tax exemption authorized by this article and granted to an enrolled active member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled active member's un-remarried spouse, provided that:
A. 
Such un-remarried spouse is certified by the Authority Having Jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an un-remarried spouse of such enrolled active member; and
B. 
Such deceased volunteer was an enrolled active member for at least 20 years prior to their death; and
C. 
Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to their death.
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 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.