Town of Hamburg, NY Tax Exemption for Volunteer Firefighters and Ambulance Workers

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 Hamburg.

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 and terms 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 Hamburg shall be exempt from taxation to the extent of ten percent of the assessed value of such property for Town, part Town, and special district purposes, exclusive of special assessments, and that such exemption shall in no event exceed three thousand dollars multiplied by the latest state equalization rate for the Town of Hamburg.

B.

Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service which serves the Town of Hamburg unless:

(1)

The applicant resides within the Town of Hamburg;

(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 twenty 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.

D.

Application for such exemption shall be filed with the Assessor for the Town of Hamburg on or before the taxable status date on a form as prescribed by the state board.