The Town Board recognizes the roles of the volunteer
fire fighters and ambulance workers in securing the safety and well
being of our communities. The Town Board hereby finds that it is in
the interests of the Town of Clifton Park to encourage volunteerism
for said purposes. The New York State Legislature has amended the
Real Property Tax Law, in § 466-g, to authorize counties
and towns to permit enrolled volunteer fire fighters and volunteer
ambulance workers to be eligible for a real property tax exemption.
To that end, by providing the following exemption it is the intent
to so encourage volunteerism for our various fire and ambulance companies.
As used in this article, the following terms shall have the
meanings indicated:
DOMESTIC PARTNER
Individuals living with their significant other for a period
of at least six months immediately before the loss/event, are not
married, have financial interdependence with each other, are not related
by blood to the extent that they would be eligible to be married in
New York, and are in a demonstrated committed relationship as defined
by the New York State Civil Service Employee Benefits Division.
The Assessor may grant a lifetime 10% exemption
as authorized by the New York State Real Property Tax Law to 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 their spouse/domestic partner, provided
that the authority or authorities having jurisdiction for the incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, provide written documentation of the duration of
qualified service pursuant to RPTL § 466-a.