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Town of Geddes, NY
Onondaga County
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[Adopted 9-13-2005 by L.L. No. 4-2005[1]]
[1]
Editor's Note: This local law stated that it would be effective 1-1-2006.
A. 
This article is adopted pursuant to the authority of New York Real Property Tax Law § 466-g.
B. 
All definitions, terms and conditions of such statute shall apply to this article.
A. 
Real property located in the Town of Geddes and owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse residing in the Town of Geddes shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town, part-Town, special district or fire district purposes, exclusive of special assessments; provided, 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.
B. 
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service unless:
(1) 
The applicant resides in the Town of Geddes and the Town of Geddes is served by such fire company, fire department or ambulance service in which the applicant is an enrolled member;
(2) 
The property is the primary residence of the applicant;
(3) 
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 section; and
(4) 
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.
C. 
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 section for the remainder of his or her life as long as his or her primary residence is located within the Town of Geddes.
D. 
Application for such exemption shall be filed with the Town Assessor on a form as prescribed by the State Board of Real Property Services.
E. 
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 this article on the effective date of this section shall suffer any diminution of such benefit because of the provisions of this section.