[Adopted 2-27-2006 by L.L. 3-2006; amended in its entirety 2-27-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: This local also also renumbered former §§ 182-13 through 182-18 as §§ 182-14 through 182-19, respectively.
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.
A. 
Real property owned by an individual who has been an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service which provides service in the Town of Clifton Park and who resides in real property in the Town of Clifton Park shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town, Highway and Special District tax purposes.
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 such county unless:
(1) 
The applicant resides in the Town of Clifton Park;
(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 article; and
(4) 
The incorporated volunteer fire company or fire department or incorporated voluntary ambulance service has certified in writing that the applicant has been an enrolled member of such incorporated voluntary fire company, or fire department, or incorporated voluntary ambulance service for at least two years and remains an active enrolled member.
C. 
Application for such exemption shall be filed with the Assessor on or before the taxable status date on a form as prescribed by the State Board.
D. 
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 article shall suffer any diminution of such benefit because of the provisions of this article.
E. 
The Assessor may grant the exemptions to property owned and resided in by the individuals described in § 182-14A, above, and qualified surviving spouses/domestic partner, residing in the property.
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.