This article is adopted pursuant to Chapter
74 of the Laws of 2005 which added a new § 466-f to the
New York State Real Property Tax Law to provide a partial real property
tax exemption for qualified members of incorporated volunteer fire
companies, fire departments and incorporated voluntary ambulance services.
Members of volunteer fire companies, fire departments and ambulance
services provide invaluable services to the people of the Town of
Newburgh. In order to be certified and recertified, such volunteers
must undertake numerous hours of training on their own time and frequently
at their own expense. The purpose of this exemption is to maintain
the ranks of the volunteer corps and encourage volunteers to join.
The enabling legislation enacted by the state requires that localities
adopt a local law in order to afford those volunteers such exemption.
As used in this article, the following terms
shall have the meaning indicated:
LIFETIME TAX EXEMPTION
A tax exemption as authorized by this article provided to
a person who has been an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service with active service for more than 20 years prior to submitting
an application for such tax exemption and has obtained a certificate
from the authority having jurisdiction for such organization certifying
to such membership and such active service; which tax exemption shall
be provided to such member for the remainder of such member's life
as long as such member's primary residence is located within Orange
County.
QUALIFIED MEMBER
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for at least two years prior to submitting an application
for tax exemption and has obtained a certificate from the authority
having jurisdiction for such organization certifying to such membership.
[Amended 2-14-2023 by L.L. No. 2-2023]
TAX EXEMPTION
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for Town of Newburgh purposes, exclusive
of special assessments.
[Amended 2-14-2023 by L.L. No. 2-2023]
[Amended 2-14-2023 by L.L. No. 2-2023]
A. An enrolled qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service shall be granted a tax exemption as herein defined for property
owned by the enrolled qualified member or the enrolled qualified member
and spouse, provided that:
(1) Such qualified member resides in the Town of Newburgh
and the Town of Newburgh is served by the incorporated volunteer fire
company, fire department or the incorporated voluntary ambulance service
of which the individual is a member;
(2) The property upon which such qualified member is seeking
this exemption is the primary residence of such qualified member,
and such property is used exclusively for residential purposes. To
the extent such property has uses other than as the qualified member's
residence, such exemption shall apply only to the portion of such
property used exclusively for the member's residence. The assessor
may request proof of primary residence; and
(3) Such qualified member files satisfactory proof of
certification, as determined by the Town Board, of enrolled membership
in the fire company or department or ambulance service and an application
with the Town of Newburgh Assessor's office on or before the taxable
status date on forms to be provided by the State Board of Real Property
Services. The minimum certified service requirement for each applicant
shall be at least two years of service.
(4) Each
incorporated volunteer fire company, incorporated volunteer fire department
and incorporated voluntary ambulance service serving the Town shall
file a notice annually with the Assessor, prior to the applicable
taxable status date, certifying its enrolled members with two or more
years of service and surviving spouses of deceased members qualified
for exemption. Such notice shall list, as of the applicable taxable
status date, the number of years of service served by each such enrolled
member and such enrolled member's address of residence.
B. An enrolled qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service which serves Orange County who otherwise meets the above criteria,
and has accrued more than 20 years of active service and is so certified
by such organization shall be granted a lifetime tax exemption as
herein defined of 10%.
C. An unremarried
spouse of a deceased enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service may qualify for a continued exemption; provided, however,
that:
[Added 2-14-2023 by L.L. No. 3-2023]
(1) Such
unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an unremarried spouse of a deceased
enrolled member of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service; and
(2) Such
deceased volunteer had been an enrolled member for at least 20 years;
and
(3) Such
deceased volunteer and unremarried spouse had been receiving the exemption
for such property prior to the death of such volunteer.
Applications 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 of Real Property Services.
D. The preexisting
exemption of a deceased enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service may be continued or reinstated for such enrolled member's
unremarried spouse if such member is killed in the line of duty; provided,
however, that:
[Added 2-14-2023 by L.L. No. 4-2023]
(1) Such
unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an unremarried spouse of an enrolled
member of such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service who was killed in the
line of duty; and
(2) Such
deceased volunteer had been an enrolled member for at least five years;
and
(3) Such
deceased volunteer had received the exemption prior to his or her
death.
Applications 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 of Real Property Services.
The exemption provided under this article does
not apply to special assessments, including but not limited to special
assessments for special districts of the Town of Newburgh.