[Adopted 2-21-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. XII, Exemption for Qualified Members of Volunteer Fire Departments and Ambulance Corps, adopted 9-7-1999 by L.L. No. 9-1999.
A. 
New York State Real Property Tax Law § 466-a permits counties that had between 261,000 and 270,000 residents according to the 1990 census to provide a 10% real property tax exemption for qualified members of volunteer fire departments and ambulance corps. The 1990 census recorded Rockland County as having 265,000 residents.
B. 
Section 466-a allows broader property tax exemption status for qualified firefighter and ambulance volunteers than the existing Local Law No. 9 of 1999. The enabling legislation requires that the County must adopt a local law to afford volunteers in the Rockland County tax exemption.
A. 
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 residing in Rockland County shall be exempt from taxation to the extent of up to 10% of the assessed value of such property, for County purposes, exclusive of special assessments, as provided in this article.
(1) 
Eligibility. Such exemption shall not be granted unless:
(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 section;
(d) 
The applicant shall have a minimum of two years of service as an enrolled member of such incorporated volunteer fire company, fire department, or voluntary ambulance service; and
(e) 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department, or voluntary ambulance service, and has obtained a certificate form from such organization certifying to such membership and the applicant files the aforementioned certificate with the applicable assessor's office on or before the taxable status date on forms to be provided by the State Board.
B. 
Grant of lifetime 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 10% exemption, for County purposes, as authorized by this section, for the remainder of his or her life as long as his or her primary residence is located within Rockland County.
C. 
Unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty. An exemption claimed under this article by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, or such deceased enrolled member's unremarried spouse, may be continued or reinstated if such member is killed in the line of duty; provided, however, that:
(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 been receiving the exemption prior to his or her death.
D. 
Unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers. An exemption claimed under this article by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, or such deceased enrolled member's unremarried spouse, may be continued or reinstated; provided, however, that:
(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.
E. 
No diminution. No applicant who is a volunteer firefighter or volunteer ambulance worker who by reason of such status is receiving any benefit under the provisions of Article 4 of the State Real Property Tax Law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this section.
F. 
Filing of applications. Application for such exemption shall be filed with the appropriate assessor's office on or before the taxable status date on forms to be provided by the State Board.
This article shall take effect immediately upon the filing with the Secretary of State and shall remain in effect at all times that NYS Real Property Tax Law § 466-a shall remain in effect and unrepealed.[1]
[1]
Editor's Note: Local Law No. 2-2023 also provided that, pursuant to the New York State legislation in effect as of the adoption of this article under Real Property Tax Law § 466 et seq., the New York State authorization for this tax exemption is scheduled to be automatically repealed on 12-9-2025.