[Adopted 5-2-2007 by L.L. No. 3-2007]
The purpose of this article is to grant a partial
exemption on real property owned by members of volunteer fire companies
and volunteer ambulance workers in the Town of Evans.
This article is subject and subordinate to all
conditions and provisions contained in New York Real Property Tax
Law § 466-c and Municipal Home Rule § 10.
The words used in this article shall have the
same meanings as in New York Real Property Tax Law § 466-c.
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 the
Town of Evans shall be exempt from taxation to the extent of 10% of
the assessed value of such property for Town, part Town, special district
purposes, exclusive of special assessments; provided, however, that
such exemption shall in no event exceed $3,000 multiplied by the latest
state equalization rate for the Town of Evans.
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 the Town of
Evans unless:
(1)
The applicant resides in the Town of Evans;
(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 section; and
(4)
The applicant has been certified by the authority
having jurisdiction for the incorporated volunteer fire company or
fire department as an enrolled member of such incorporated volunteer
fire company or fire department for at least five years or the applicant
has been certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance service for at least five years.
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 ten-percent 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 the Town of Evans.
D.
Application for such exemption shall be filed with
the assessor for the Town of Evans on or before the taxable status
date on a form as prescribed by the state board.
If any section, subdivision, paragraph, sentence
or other portion of this article shall for any reason be held or adjudged
to be invalid or illegal or unenforceable by arty court of competent
jurisdiction, it is the intention of the Town Board that such section,
subdivisions, paragraph, sentence or other portion so adjudged invalid,
illegal or unenforceable shall be deemed separate, distinct and independent
and the remainder of this article shall be and remain in full force
and effect.
This article shall take effect immediately upon
its filing with the office of the Secretary of State.
