Town of Rotterdam, NY Article V Volunteer Fire Fighter and Volunteer Ambulance Worker Exemption

[Adopted 1-26-2005 by L.L. No. 2-2005]

§ 255-9 Exemption granted.

[Amended 3-8-2023 by L.L. No. 4-2023]

Pursuant to authority conferred by NYS Real Property Tax Law § 466-e, real property owned by an enrolled member of an incorporated fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse residing within the Town of Rotterdam shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town, part-Town or special district purposes, exclusive of special assessments.

§ 255-10 Eligibility.

[Amended 3-8-2023 by L.L. No. 4-2023]

Property tax exemptions pursuant to this article shall not be granted unless an enrolled member of a volunteer fire company, fire department or voluntary ambulance service has achieved the minimum two years of service and meets the criteria set forth in NYS Real Property Tax Law § 466-e(2) or NYS Real Property Tax Law § 466-e(3). An enrolled member of an incorporated fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse residing within the Town of Rotterdam who has 20 years or more of service shall be entitled to a lifetime exemption pursuant to RPTL § 466-a.

§ 255-11 Applications.

Applications for exemptions pursuant to this article shall be filed with the Town of Rotterdam Assessor on or before the taxable status date on a form prescribed by New York State.