[Adopted 11-13-2024 by L.L. No. 2-2024]
A. 
The Town Board of the Town of Barton, has determined that attracting and retaining quality volunteer firefighters and ambulance workers is a key component in providing for the safety and welfare of Town of Barton residents, but also presents a significant challenge throughout the municipalities of Tioga County.
B. 
The Town Board of the Town of Barton has also determined that real property tax exemptions are an appropriate way to recognize the sacrifice and dedication of volunteer firefighters and ambulance workers and are an appropriate tool to help recruit and retain these volunteers.
C. 
Accordingly, it is the purpose of this article to adopt the real property tax exemptions for volunteer firefighters and ambulance workers pursuant to § 466-a of the Real Property Tax Law.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service, or by such enrolled member and their spouse, shall be exempt for 10% of the assessed value of their property for calculation of real property taxes for the Town of Barton, exclusive of special assessments.
Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, provided that:
A. 
The volunteer firefighter or ambulance worker resides in the Town of Barton and the Town of Barton is served by such incorporated fire company, fire department or incorporated voluntary ambulance service; and
B. 
The property is owned by the volunteer firefighter or ambulance worker, including property owned jointly with their spouse; and
C. 
The property is the primary residence of the volunteer firefighter or ambulance worker; and
D. 
The 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 subject to taxation, and the remaining portion only shall be entitled to the exemption provided by this article; and
E. 
The volunteer firefighter or ambulance worker is certified by the authority having jurisdiction as an enrolled member of such an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and
F. 
The volunteer firefighter or ambulance worker meets the minimum service requirement established by the Town of Barton for exemption from Town of Barton real property taxes, which is hereby established as two years of service.
Any eligible enrolled member who accrues more than 20 years of active volunteer service, as certified by the authority having jurisdiction, shall be granted the 10% exemption, as authorized by this article, for the remainder of their life, as long as their primary residence is located within the Town of Barton.
The un-remarried surviving spouse of a deceased enrolled member, as certified by the authority having jurisdiction, who had been receiving a lifetime exemption as a result of accruing over 20 years of service is qualified to continue to receive the 10% exemption as long as the deceased volunteer had been receiving the exemption prior to their death.
A. 
The volunteer firefighter and ambulance service organizations in the County of Tioga are responsible for certifying which members, and un-remarried surviving spouses, are qualified for the 10% real property tax exemption.
B. 
The volunteer firefighter and ambulance service organizations in the Town of Barton must annually submit to the appropriate Town Assessor, by the last business day on or before January 31st, a list of members, and un-remarried surviving spouses, who they have certified as eligible to receive the real property tax exemption.
C. 
The volunteer firefighter and ambulance service organizations in the Town of Barton must annually provide to their members, and un-remarried surviving spouses, upon request, a certification of the member's or un-remarried spouse's eligibility for the real property tax exemption, to include the number of years of service, confirmation of enrollment as of the date of certification, or date of death, and the address of residence.
D. 
Members, or un-remarried surviving spouses not receiving a lifetime exemption, must file, annually, on or before taxable status date of March 1st, an application for this exemption with the Barton Town Assessor. The Town Assessor will have the proper form and instructions, as prescribed by the New York State Commissioner of Taxation and Finance.
E. 
Members or un-remarried surviving spouses receiving a lifetime exemption do not need to file annually, so long as their eligibility status is unchanged.
No applicant who is a volunteer firefighter or ambulance worker who by reason of such status is receiving any benefit under the provisions of the law on the effective date of this article shall suffer any diminution of such benefits because of the provisions of this article.
If any clause, sentence, phrase, paragraph, subdivision, section, rule or part of this article shall be adjudged by any court or agency of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, phrase, paragraph, subdivision, section, rule or part thereof directly involved in the controversy in which such judgment shall have been rendered.
This article will take effect on January 1, 2025, and shall apply to taxable status dates occurring on or after such date.