[1]
Editor's Note: This local law also repealed former Art. III,
Exemption for Volunteer Fire Fighters and Ambulance Workers, adopted
1-20-2004 by L.L. No. 2-2004.
[2]
Editor's Note: This local law also provided that it shall
take effect 11-30-2024 and apply to assessment rolls prepared on the
basis of taxable status dates occurring on and after 1-1-2025.
Real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service or such enrolled member and spouse residing in the
City of Hudson shall be exempt from taxation to the extent of 10%
of the assessed value of such property for City purposes, exclusive
of special assessments.
Such exemption shall only be granted to an enrolled member of
an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service residing in the City of Hudson if:
A.
The applicant resides in the City of Hudson which is served by such
incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service.
B.
The real property which is the subject of such exemption is the primary
residence of the applicant.
C.
The real 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.
D.
The applicant has obtained and displayed a certificate issued by
the authority having jurisdiction for the incorporated volunteer fire
company or fire department indicating that the applicant has been
an enrolled member of such incorporated volunteer fire company or
fire department for at least two years or the applicant has been certified
by the authority having jurisdiction for the incorporated voluntary
ambulance service as an enrolled member of such incorporated voluntary
ambulance service for at least two years.
The applicant shall maintain continual eligibility for the exemption
by being a continuously active member of the incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service. An active member shall meet the requirements for active service
as defined by each incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service. Annual attestation by
such incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service is required to maintain this exemption.
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than 20 years of active service, as defined in Article III hereof, 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 as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the City of Hudson.
An unremarried spouse of a volunteer firefighter or volunteer
ambulance worker killed in the line of duty may receive the real property
tax exemption if:
A.
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an unremarried spouse of an enrolled
member of such incorporated volunteer fire company, fire department
or incorporated volunteer ambulance service who was killed in the
line of duty.
B.
Such deceased volunteer had been an enrolled member for at least
five years.
C.
Such deceased volunteer had been receiving the exemption prior to
his or her death.
A.
Applications for such exemption shall be filed with the assessor
of the City of Hudson on or before the taxable status date on a form
as prescribed by the New York State Commissioner for the Office of
Real Property Tax Services.
B.
The assessor of the City of Hudson shall have the duty and responsibility
of procuring and filing a copy of such certification prior to granting
the exemption provided for by this article.
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 law on the effective date of this article shall
suffer any diminution of such benefit because of the provisions of
this article.
