[Adopted 1-24-2023 by L.L. No. 3-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. V, Exemption for Volunteer Firemen and Ambulance Workers, adopted 1-10-2000 by L.L. No. 14-1999.
The state Real Property Tax Law has been amended by adding a new § 466-a regarding a partial real property tax exemption for the primary residence owned by a volunteer firefighter or volunteer ambulance worker. The intent of this article is to continue and expand the partial real property tax exemption currently offered by the Town consistent with the terms of the newly amended statute.
Residential real property owned by an enrolled member of an incorporated volunteer fire company, volunteer fire department or incorporated voluntary ambulance service shall be exempt from taxation and assessments levied by the Town to the extent of 10% of the assessed value of such property, exclusive of special assessments, subject to the requirements set forth in this article.
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, volunteer 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 if 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, fire department, or voluntary ambulance service as an enrolled member who has served such incorporated volunteer fire company, fire department, or voluntary ambulance service for at least two years. The applicant must submit such certification together with the tax exemption application.
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 authorized by this article for the remainder of his or her life as long as his or her primary residence is located within Rockland County.
The property tax exemption authorized by this article and granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's unremarried spouse if such member is killed in the line of duty, provided that:
A. 
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 such enrolled member who was killed in the line of duty;
B. 
Such deceased volunteer had been an enrolled member for at least five years; and
C. 
Such deceased volunteer had been receiving the exemption prior to his or her death.
The property tax exemption authorized by this article and granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's unremarried spouse, provided that:
A. 
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 such enrolled member;
B. 
Such deceased volunteer had been an enrolled member for at least 20 years; and
C. 
Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
Application for such exemption shall be filed with the Assessor on or before the taxable status date of each year on a form as prescribed by New York State.
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 article.