[Adopted 3-6-2006 by L.L. No. 2-2006]
All persons who are enrolled members of any
incorporated volunteer fire company or voluntary ambulance service
providing services within the Town of Malta who own (individually
or jointly with a spouse) real property within the Town of Malta;
who otherwise meets the criteria of Paragraph 2 of § 466-g
of New York's Real Property Tax Law (as the same may from time to
time be amended); and who have been certified by the Town as being
qualified under the Town of Malta Volunteer Firefighter and/or Ambulance
Service Award Program for the past five years; shall be exempt from
taxation to the extent of 10% of the assessed value of such property,
exclusive of special assessments, for the year in which an application
for such benefit is made, provided that such exemption shall in no
event exceed $3,000 multiplied by the latest state equalization rate
for the Town of Malta.
All persons who are enrolled members of any
incorporated volunteer fire company or voluntary ambulance service
providing services within the Town of Malta who own (individually
or jointly with a spouse) real property within the Town of Malta;
who otherwise meets the criteria of Paragraphs 2 and 3 of § 466-g
of New York's Real Property Tax Law (as the same may from time to
time be amended); and who have been certified by the Town as being
qualified under the Town of Malta Volunteer Firefighter and/or Ambulance
Service Award Program for a total of 20 years of active service, shall
be exempt from taxation to the extent of 10% of the assessed value
of such property, exclusive of special assessments, provided that
such exemption shall in no event exceed $3,000 multiplied by the latest
state equalization rate for the Town of Malta, for the remainder of
his or her life.
Application for such exemptions shall be filed
with the Assessor on or before the taxable status date on a form available
in the Town Assessor's office.
