The New York State Legislature recently enacted Real Property
Tax Law § 466-a as enacted by Chapter 670 of the Laws of
2022, repealing the current Real property Tax Law § 466
and authorizing local legislation granting new Real Property Tax Law
§ 466-a real property tax exemption for volunteer firefighters
and ambulance workers. The purpose of the legislation is to exercise
local power by granting real property tax exemptions to persons who
serve as volunteer firefighters and volunteer ambulance workers in
the Town of Huntington.
To qualify for the volunteer fire fighter and volunteer ambulance
workers real property tax exemption, the following conditions shall
be met:
A. The subject property shall be owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service or by such enrolled member and spouse residing in
the Town of Huntington shall be exempt from taxation to the extent
of Ten Percent 10% of the assessed value of such property for, town,
part, town, exclusive of special assessments.
B.
Such exemption shall not be granted
to an enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service unless:
(a) The applicant resides in the town which is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service;
(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 2 years.
C. Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who accrues
more than twenty (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 (10%) 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 such Town.
D.
Un-remarried spouses of volunteer
firefighters or volunteer ambulance workers killed in the line of
duty shall retain the Ten percent (10%) exemption previously granted
to the deceased volunteer provided, however, that:
(a) Such un-remarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an un-remarried spouse of an enrolled
member of such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service who was killed in the
line of duty; and
(b) Such deceased volunteer had been an enrolled member for at least
five years; and
(c) Such deceased volunteer had been receiving the exemption prior to
his or her death.
E. Un-remarried spouses of deceased volunteer firefighters or volunteer
ambulance workers shall retain the Ten percent (10%) exemption previously
granted to the deceased volunteer provided, however, that:
(1) Such un-remarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an un-remarried spouse of a deceased
enrolled member of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service; and
(2) Such deceased volunteer had been an enrolled member for at least
twenty (20) years; and
(3) Such deceased volunteer and un-remarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
F. Such exemption shall be granted only upon the application by the
owner or owners of the real property on a form prescribed and made
available by the State Board. The applicant or applicants shall furnish
such information as the Board form shall require, and the Town Assessor
shall approve or deny said application based upon the provisions of
§ 466-a of the Real Property Tax Law of the State of New
York, and the provisions of this Article. The application shall be
filed, together with any required documentation, with the Town Assessor
or before taxable status date, being March 1 of each year. All property
owners granted this exemption must re-submit an application on or
before taxable status date every five (5) years thereafter, to verify
those qualifications as set for in this chapter to determine continued
eligibility.
G. No applicant who is a volunteer firefighter 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 section
shall suffer any diminution of such benefit because of the provisions
of this section.
[Added 4-11-2024 by L.L. No. 18-2024]
Chapter
178, Taxation, Article
XI, Exemption for Volunteer Firefighters and Ambulance Workers, as enacted, shall hereby be applicable to Huntington Community First Aid Squad, Commack Volunteer Ambulance Corporation and Huntington Fire Protection District #1.