[1]
Editor's Note: This local law stated that
it would be effective 1-1-2006.
A.
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 residing in any county
shall be exempt from taxation to the extent of up to 10% of the assessed
value of such property for city, village, town, part town, special
district, school district, fire district or county purposes, exclusive
of special assessments.
B.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service residing in Onondaga County unless:
(1)
The applicant resides in the city, town or village which is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service;
(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 code
provision; and
(4)
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an enrolled member of such incorporated volunteer
fire company, fire department, or voluntary ambulance service, as
determined by the Town Board; provided, however, that the Town Board
shall establish by resolution a minimum service requirement for each
applicant between two years of service and five years of service.
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 Onondaga County.
D.
Unremarried spouses of volunteer firefighters or volunteer ambulance
workers killed in the line of duty. The unremarried spouses of volunteer
firefighters or volunteer ambulance workers killed in the line of
duty shall be entitled to continue an exemption or reinstate a preexisting
exemption claimed under such statutes by the enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service killed in the line of duty; provided,
however, that:
(1)
Such un-remarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an un-remarried spouse of an enrolled
member of such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service who was killed in the
line of duty;
(2)
Such deceased volunteer had been an enrolled member for at least
five years; and
(3)
Such deceased volunteer had been receiving the exemption prior to
his or her death.
E.
Unremarried spouses of deceased volunteer firefighters or volunteer
ambulance workers. The unremarried spouse of a deceased enrolled member
of an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service shall be entitled to continue an exemption
or reinstate a preexisting exemption granted to the deceased enrolled
member of an incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service; provided, however, that:
(1)
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an unremarried spouse of a deceased
enrolled member of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service;
(2)
Such deceased volunteer had been an enrolled member for at least
20 years; and
(3)
Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
F.
Application for such exemption shall be filed with the assessor of
the Town of Geddes on or before the taxable status date on a form
as prescribed by the New York State Commissioner of Taxation and Finance.
G.
No applicant who is a volunteer firefighter or volunteer ambulance worker who, by reason of such status is receiving any benefit under the provisions of former Code § 200-15 on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.
