[Adopted 2-1-2006 by L.L. No. 1-2006[1]]
[1]
Editor's Note: This local law stated that
it shall take effect immediately and shall apply to taxable status
dates occurring on or after this date.
This article is adopted pursuant to Chapter
74 of the Laws of 2005 which added a new § 466-f to the
New York State Real Property Tax Law to provide a ten-percent real
property tax exemption for qualified members of volunteer fire departments
and volunteer ambulance services. Members of volunteer fire departments
and ambulance services provide valuable services to the people of
New Windsor. In order to be certified and recertified, such volunteers
must undertake numerous hours of training on their own time and frequently
at their own expense. The purpose of this exemption is to maintain
the ranks of the volunteer corps and encourage volunteers to join.
The enabling legislation enacted by the state legislation requires
that localities must adopt a local law in order to afford those volunteers
such exemption.
As used in this article, the following terms
shall have the meanings indicated:
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated volunteer
ambulance service for five years prior to submitting an application
for a tax exemption and has obtained a certificate from such organization
certifying to such membership.
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for New Windsor purposes, exclusive
of special assessments, which exemption shall not exceed $3,000 multiplied
by the latest equalization rate available for the assessing unit in
which such real property is located.
The Town of New Windsor.
A qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service shall be offered a tax exemption as herein defined, provided
that:
A.
Such qualified member resides in the village or town
that is served by such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service; and
B.
The property upon which such qualified member is seeking
this exemption is owned by the qualified member, or such qualified
member and spouse, and is the primary residence of such qualified
member, and such property is used exclusively for residential purposes;
to the extent such property has uses other than residential, such
exemption shall apply only to the residential portion of such property;
and
C.
Such qualified member files the aforesaid certificate
annually with the applicable assessor's office on or before the taxable
status date on forms to be provided by the State Board.
The aforesaid tax exemption provides a tax reduction
to a person who has been an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service with active service for 20 years prior to submitting an application
for such tax exemption and has obtained a certificate from such organization
certifying to such membership and such active service, which tax exemption
shall be provided to such member for the remainder of such member's
life as long as such member's primary residence is located within
New Windsor.
