[Adopted 3-9-2023 by L.L. No. 3-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. V, Exemption for Volunteer Firefighters and Volunteer Ambulance Workers, adopted 12-27-2005 by L.L. No. 4-2005.
The Board of Trustees of the Village of Skaneateles hereby enacts this article to provide a partial real property tax exemption pursuant to New York State Real Property Tax Law § 466-a, which authorizes local taxing jurisdictions to grant a real property tax exemption for residences owned by firefighters and ambulance workers.
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 Village of Skaneateles, exclusive of special assessments, as long as eligibility requirements are met.
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or such enrolled member and spouse, unless:
A. 
The applicant resides in the Village of Skaneateles and the Village of Skaneateles is served by such fire company, fire department or ambulance service in which the applicant is an enrolled member;
B. 
The property is the primary residence of the applicant;
C. 
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
D. 
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 for at least two years.
A volunteer firefighter or volunteer ambulance worker must, on or before the applicable taxable status date, file an application for such property tax exemption with the Assessor of the Town of Skaneateles and the Clerk of the Village of Skaneateles on a form as prescribed by the New York State Commissioner of Taxation and Finance. The Village of Skaneateles must maintain written guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption.
The incorporated volunteer fire company, fire department or incorporated voluntary ambulance company must annually file with the Town Assessor and Village Clerk, 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.
Any eligible enrolled member who accrues more than 20 years of active volunteer service (as certified by the authority having jurisdiction) shall be granted the 10% exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Village of Skaneateles.
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.
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.
If any clause, sentence, paragraph, section or part of this article is declared by a court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to said clause, sentence, paragraph, section or part of this article.
This article shall take effect immediately upon filing in the office of the Secretary of State.