The Real Property Tax Law has been amended by the addition of a new
§ 466-C which permits a town to grant a partial tax exemption on
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. Said partial exemption can be 10% of the assessed
value of such property for all Town, part Town, and special district purposes.
An exemption of 10% of assessed value of property owned by an eligible
person as set forth below is hereby granted from taxation with respect to
Town, part-Town, and special district charges. In no event shall the exemption
exceed $3,000 multiplied by the latest state equalization rate for the Town.
Such exemption shall be granted to an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary ambulance
service residing in such county, provided that:
A. The applicant resides in the town or village which is
served by such incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service;
B. The property is the primary residence of the applicant;
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; and
D. 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. The applicant must submit proof of such certification
together with the application for an exemption.
Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who accrues more than
20 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 article for the remainder of his or her life as long as
his or her primary residence is located within such a county.
Application for such exemption shall be filed with the Assessor on or
before the taxable status date on a form as prescribed by the state board.
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, Exemptions, of the Real Property Tax Law on the effective date
of this article shall suffer any diminution of such benefit because of the
provisions of this article.