The Real Property Tax Law has been amended by the addition of
a new § 466-A which permits a Town to grant a partial tax
exemption on real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service or such enrolled member and spouse. Said partial
exemption can be up to 10% of the assessed value of such property
for all Town purposes.
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 Monroe so long as eligibility requirements as
set forth below are met.
Any enrolled member of an incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service and who
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 section for the remainder of his or her life as long as his
or her primary residence is located within the Town.
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.
The unremarried surviving spouse of a deceased enrolled member,
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 20 years and the deceased
volunteer and unremarried spouse had been receiving the exemption
at the time of his or her death.
A volunteer firefighter or volunteer ambulance worker must annually,
or on 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 Monroe, on a form as
prescribed by the New York Commissioner of Taxation and Finance. The
Town of Monroe must maintain guidelines, available upon request, as
to the requirements of an enrolled volunteer member relating to this
exemption.
The Town of Monroe must annually file with the 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.