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Town of Cazenovia, NY
Madison County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of Cazenovia as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessor — See Ch. 5.
[Adopted 8-11-2003 by L.L. No. 1-2003]
Pursuant to the terms and provisions of Subdivision 2(a) of § 458-a of the Real Property Tax Law, the Town of Cazenovia does hereby repeal Local Law No. 2-1995, a local law titled "Alternative Veterans Exemption Under Real Property Tax Law § 458-a."
Pursuant to the provisions of Subdivision 2(d)(ii) of § 458-a of the Real Property Tax Law, the Town of Cazenovia elects to reduce the maximum exemption allowable in Subdivision 2(a), (b) and (c) to $9,000, $6,000 and $30,000, respectively.
This article shall be effective for the 2004 assessment roll upon filing in the office of the Secretary of State, pursuant to § 27 of the Municipal Home Rule Law.
[Adopted 9-13-2004 by L.L. No. 4-2004]
The following terms shall have the meanings indicated:
ENROLLED MEMBER
An enrolled member of a lire/ambulance company.
TOWN
The Town of Cazenovia.
TOWN FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the Town of Cazenovia,
TOWN OF CAZENOVIA FIRE/AMBULANCE COMPANIES
Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the Town of Cazenovia.
Pursuant to the provisions of Real Property Tax Law § 466-c, real property which is the primary residence of an enrolled member, or an enrolled member and such member's spouse, shall be entitled to an exemption for all Town real property taxes, exclusive of special assessments, to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall in no event exceed $3,000 multiplied by the latest state equalization rate for the assessing unit in which such real property is located.
A. 
Qualifications for annual exemption:
(1) 
The applicant must reside in the Town.
(2) 
The property must be 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 a portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this article.
(3) 
The applicant has been certified by the authority having jurisdiction for the Town fire/ambulance company as an enrolled member of such fire/ambulance company for at least five years.
B. 
Qualifications for lifetime exemption:
(1) 
The applicant must reside in the Town.
(2) 
The property must be 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 a portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this article.
(3) 
The applicant has been certified by the authority having jurisdiction for the Town fire/ambulance company as an enrolled member of such fire/ambulance company for at least 20 years
The Town shall adopt, by resolution, the procedure for the certifications required in this article.