Village of West Carthage, NY Exemption for Members of Voluntary Fire Department and Ambulance Service

Real property owned by an enrolled member of the Village of West Carthage Fire Department or the Carthage Area Rescue Squad which serves the Village of West Carthage shall be exempt from taxation to the extent of 10% of the assessed value of such property for Village or special district purposes, exclusive of special assessments, but such exemption shall in no event exceed $3,000 multiplied by the latest state equalization rate for the assessing unit in which such real property is located.

Such exemption shall not be granted to an enrolled member of the Village of West Carthage Fire Department or the Carthage Area Rescue Squad unless:

(1)

The applicant resides within the Village of West Carthage; and

(2)

The property is the primary residence of the applicant; and

(3)

The property is used exclusively for residential purposes; provided, however, that in the event any portion of the property shall not be 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; and

(4)

The application has been certified by the Village of West Carthage as an enrolled, currently active member of the Fire Department or the Carthage Area Rescue Squad for at least five years at the date of exemption application.

No more than one exemption granted pursuant to this article shall be allowed at one time for any tax parcel.

Any enrolled, currently active member of the Fire Department or the Carthage Area Rescue Squad who accrues more than 20 years of active service and is so certified by the Village of West Carthage 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 the Village of West Carthage.