[Adopted 2-19-2003 by L.L. No. 1-2003]
Real property owned by an enrolled member of
an incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service or such enrolled member and spouse shall
be exempt from taxation to the extent of 10% of the assessed value
of such property for village, Town, part Town, special district, or
county purposes, exclusive of special assessments; provided further,
however, that such exemption shall in no event exceed $3,000 multiplied
by the latest state equalization rate for the assessing unit in which
such real property is located.
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 town, or village which
is served by such incorporated volunteer fire company or fire department
or incorporated voluntary ambulance service;
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 authority
having jurisdiction for the incorporated volunteer fire company or
fire department as an enrolled member of such incorporated volunteer
fire company or fire department for at least five 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 five years.
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 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 Erie County.
Application for such exemption shall be filed
with the Assessor or other agency, department or office designated
by the Town offering such exemption on or before the taxable status
date on a form as prescribed by the State Board.
No applicant who is a volunteer fire fighter
or volunteer and ambulance worker who by reason of such status is
receiving any benefit under the provisions of this article on the
effective date of this article shall suffer any diminution of such
benefit because of the provisions of this article.
