Pursuant to § 466-e of the New York
Real Property Tax Law, real property owned by a person who is an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated volunteer ambulance service, or owned by such person
and his or her spouse, shall be exempt from taxation by the Town of
Niskayuna to the extent of 10% of the assessed value of such property
for Town purposes, exclusive of special assessments.
Such exemption shall not be granted unless:
A. The person applying for the exemption resides in the
Town of Niskayuna which is served by such incorporated volunteer fire
company or fire department or incorporated voluntary ambulance services.
B. The property is the primary residence of the person
applying for the exemption
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 article.
D. The person applying for the exemption 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 two years,
or 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 two years.
For county purposes, the procedure for certification by the appropriate
authority shall be determined by the assessors designated by the respective
municipalities, school districts or fire districts.
Application for such exemption shall be filed
with the assessor of the Town of Niskayuna on or before the taxable
status date on a form as prescribed by the Commissioner of the New
York State Department of Taxation and Finance.
No applicant who is a volunteer fire fighter
or volunteer ambulance worker, who by reason of such status is receiving
any benefit under the provisions of Article 4 of the New York State
Real Property Tax Law on January 1, 2005, shall suffer any diminution
of such benefit because of the provisions of this article.