[Adopted 2-6-2003 by L.L. No. 3-2003]
The purpose of this article is to provide a
real property tax exemption on real property owned by an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service, or to such enrolled member
and spouse, as permitted by Real Property Tax Law § 466-c.
An exemption from taxation of 10% of the assessed
value of property owned by an eligible person as set forth below is
hereby granted with respect to Town, part-Town and special district
charges exclusive of special assessments. However, in no event shall
the exemption exceed $3,000 multiplied by the latest state equalization
rate for the Town.
Such exemption shall be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in the Town of
Philipstown, provided that:
A.
The applicant resides in the Town of Philipstown,
and the Town of Philipstown 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. The Town of Philipstown
will determine the procedure for certification. The applicant must
submit proof of such certification together with the application for
an 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 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 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 the Town of Philipstown.
Application for such exemption shall be filed
with the Board of Assessors 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 ambulance worker who, by reason of such status, is receiving
any benefit under the provisions of Real Property Tax Law Article
4, Exemptions, on the effective date of this article shall suffer
any diminution of such benefit because of the provisions of this article.
This article shall apply to assessment rolls
after January 1, 2003.
