[Adopted 12-5-2005 by L.L. No. 7-2005]
Real property which is the primary residence
of and is owned by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated volunteer ambulance
service, or such enrolled member and spouse residing in the Village
of Minoa, shall be exempt from taxation in accordance with § 466-c
of the Real Property Tax Law (Chapter 440 of the Laws of 2002), such
exemption to be limited to 10% of the assessed value of the property,
exclusive of special assessments. Such exemption shall in no event
exceed $3,000 multiplied by the latest state equalization rate for
the Village of Minoa.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service unless:
A.
The applicant resides in the Village of Minoa;
B.
The property is the primary residence of the applicant;
C.
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
D.
The applicant has been certified by the Village of
Minoa as an enrolled member of such incorporated volunteer fire department
for at least five years but less than 20 years or the applicant has
been certified by the Village of Minoa as an enrolled member of such
incorporated voluntary ambulance service for at least five years.
It shall be the duty and responsibility of the Village of Minoa to
determine the procedure for certification by resolution duly adopted.
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, and is so
certified by the Village of Minoa, shall be granted the ten-percent
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
this state.
An applicant for the exemption provided for
hereunder shall file an annual application with the Village of Minoa
or Town of Manlius Assessor, as directed by the Village Clerk, on
a form prescribed by the New York State Board of Equalization and
Assessment. The application must be filed on or before the taxable
status date.
Any applicant who is a volunteer fire fighter or volunteer ambulance worker and who by reason of such status is receiving any benefit under the provisions of New York State Tax Law Article 4 on the effective date of this Chapter 143, Article III shall not suffer any diminution of such benefit because of the provisions of this Chapter 143, Article III.
In the event the New York State Legislature
enacts any provision authorizing adoption of greater or expanded real
property tax exemption benefits for volunteer fire fighters or ambulance
workers qualifying hereunder, the provisions hereof may be amended
by resolution of the Village Board of Trustees in order to implement
any such greater or expanded benefits.
