[Adopted 2-27-2006 by L.L. No. 2-2006]
Real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or voluntary ambulance service
where such enrolled member and spouse residing in the Village of Alexandria
Bay shall be entitled to an exemption from real property taxation
to the extent of 10% of the assessed value of such property for Village
taxes exclusive of special assessments, but in no event may such exemption
exceed $3,000 multiplied by the latest state equalization rate for
the Village.
This exemption shall not be granted to enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service residing in the Village unless:
A.
The applicant resides in the Village of Alexandria Bay and is a member
of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service.
B.
The property on which the exemption is sought is the primary residence
of the applicant.
C.
The property is used exclusively for residential purposes; provided,
however, 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 only the remaining portion
shall be entitled to the exemption provided by this article.
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 in the incorporated
voluntary ambulance service as an enrolled member of such voluntary
ambulance service for at least five years. It shall be the duty or
the responsibility of the Assessor to determine the procedure for
certification.
An older 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
of the 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/her life as long as his/her primary residence is located within
the Village of Alexandria Bay.
Application for exemption must be filed with the Assessor on
or before the taxable status date each year on a form that is prescribed
by the State Board.
