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.