Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated volunteer ambulance service or such enrolled member
and spouse residing in the Town of Boston shall be exempt from taxation to
the extent of 10% of the assessed value of such property for City, Town, special
district or County purposes exclusive of special assessments, provided that
such exemption shall, in no event, exceed $3,000 multiplied by the latest
state equalization rate applicable for the Town of Boston.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department or voluntary ambulance service unless:
A.
The applicant resides in the Town of Boston; and
B.
The property is the primary residence of the applicant;
and
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 portions shall be subject to taxation and the remaining portion only
shall be entitled to the exemption provided by the this section; and
D.
The applicant has been certified as an enrolled member
of a fire company or Boston emergency squad for at least five years.
Any enrolled member of the Boston Fire Company, the North Boston Fire
Company, the Patchin Fire Company or the Boston Emergency Squad who accrues
more than 20 years of active service and otherwise meets the qualifications
of § 111-5 shall be granted the exemption authorized by § 111-4
for the remainder of his or her life as long as his or her primary residence
is located in the Town of Boston.
Application for such exemption shall be filed with the Assessor on or
before the taxable status date for the Town of Boston.
The exemption granted by this article is authorized by Chapter 431 of
the Laws of 2002 enacted by the New York State Legislature. Such law is applicable
to counties having populations of not more than 950,000, but less than 960,000
as of the date of the last decennial census. In the event that the population
of Erie County does not fall within the population range established by Chapter
431 of the Laws of 2002 during the 2010 decennial census or arty subsequent
census, this article shall become null and void unless otherwise extended
or authorized by authority of the New York State Legislature.
