[1]
Editor's Note: This local law provided that
it shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after 1-1-2006.
Having previously enacted an exemption on real
property taxes for certain volunteer firefighters and ambulance workers
pursuant to Real Property Tax Law § 466-g, it is the intent
of the Town Board of the Town of Van Buren to continue to provide
a real property tax exemption to qualifying volunteer firefighters
and ambulance workers and conform to the new statewide exemption as
set forth in Real Property Tax Law § 466-a.
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 the qualifying volunteer firefighters and ambulance workers.
An exemption of 10% of assessed value of property owned by an
enrolled member as set forth below, or such enrolled member and their
spouse, is hereby granted from taxation with respect to the real property
taxes of the Town of Van Buren as long as eligibility requirements
are met.
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
property is owned by the volunteer firefighter or volunteer ambulance
worker;
B.
The
property is the primary residence of the volunteer firefighter or
volunteer ambulance worker;
C.
The
property is used exclusively for residential purposes;
D.
The
volunteer firefighter or volunteer ambulance worker resides in the
Town of Van Buren and the Town of Van Buren is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service;
E.
The
volunteer firefighter or volunteer 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 volunteer ambulance worker meets the minimum
service requirement established by the Town of Van Buren, which is
hereby established as two years.
[Amended 8-2-2023 by L.L. No. 5-2023]
A volunteer firefighter or volunteer ambulance worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the assessor responsible for
preparing the assessment roll for the Town of Van Buren on a form
as prescribed by the New York State Commissioner of Taxation and Finance.
The Town of Van Buren must maintain written guidelines, available
upon request, as to the requirements of an enrolled volunteer member
relating to this exemption.
The Town of Van Buren Town Board must annually file with the
Town Assessor, prior to the applicable taxable status date, a list
of the active volunteer members who are certified to meet the minimum
service requirement. Such list must provide, as of the applicable
taxable status date, the number of years of service served by each
such enrolled member and such enrolled member's address of residence.
An applicant who is receiving any benefit pursuant to Article
4 of the Real Property Tax Law as of the effective date of this article
shall not have any of those benefits diminished because of this article.
A.
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 his or her life, as long as his or her primary residence
is located within the Town of Van Buren.
B.
The unremarried
surviving spouse of a deceased enrolled member killed in the line
of duty, as certified by the authority having jurisdiction, is qualified
to continue to receive an exemption, as long as the deceased volunteer
had been an enrolled member for at least five years and had been receiving
the exemption at the time of his or her death.
