[Adopted 8-8-2007 by L.L. No. 13-2007; amended 4-18-2023 by L.L. No. 4-2023]
The New York State Legislature has, heretofore, amended the
Real Property Tax Law (RPTL) to authorize municipalities to permit
enrolled volunteer firefighters and volunteer ambulance workers to
be eligible for a real property tax exemption as is more particularly
set forth in RPTL § 466-a which state statute was made effective
as of December 9, 2022.
The said RPTL § 466-a, among other things, allows
for volunteers with two years of qualifying service to apply for the
tax exemption which will increase the number of eligible volunteers
over existing law. The Legislature recognizes the role of the volunteer
firefighters and ambulance workers in securing the safety and well-being
of our communities. The Legislature hereby finds that it is in the
best social and economic interest of the County of Ulster to encourage
volunteerism for said purposes. To that end, by providing the following
exemption, and by making it available to a larger pool of volunteers,
it is the intent to encourage volunteerism for our various fire and
ambulance companies.
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 Ulster County
shall be exempt from taxation to the extent 10% of the assessed value
of such property for County purposes, exclusive of special assessments.
B.
Application for such exemption shall be filed with the Assessor having
jurisdiction of the real property on or before the taxable status
date on a form prescribed by the Commissioner of the New York State
Department of Taxation and Finance Office of Real Property Tax Services.
C.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service residing in Ulster County unless:
(1)
The applicant resides in the city, town or village which is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service;
(2)
The property is the primary residence of the applicant;
(3)
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;
(4)
The applicant has served as an enrolled member with such volunteer
fire company or fire department or incorporated voluntary ambulance
service for a minimum of two years; and
(5)
The incorporated volunteer fire company or fire department and incorporated
voluntary ambulance service has submitted to the Ulster County Director
of Emergency Communication/Emergency Management a complete list of
enrolled members, with their respective dates of service for such
incorporated voluntary fire company or fire department or incorporated
voluntary ambulance service. The Ulster County Director of Emergency
Communications/Emergency Management shall then review all potential
candidates and certify those that meet the necessary criteria to be
eligible for this exemption, and shall transmit the list of certified
candidates to the Ulster County Real Property Tax Director no later
than March 1 of each year, and the Real Property Tax Director is authorized
to furnish the list of certified candidates to all local assessors
in Ulster County.
D.
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 as authorized by RPTL § 466-a for the
remainder of his or her life as long as his or her primary residence
is located within Ulster County.
E.
Un-remarried spouses of volunteer firefighters or volunteer ambulance
workers killed in the line of duty. An exemption by an enrolled member
of an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service, to such deceased enrolled member's
un-remarried spouse may be continued or reinstated if such member
is killed in the line of duty; provided, however, that:
(1)
Such un-remarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an un-remarried 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.
F.
Un-remarried spouses of deceased volunteer firefighters or volunteer
ambulance workers: An exemption by an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service may be continued or re-instated to such deceased
enrolled member's un-remarried spouse; provided, however, that:
(1)
Such un-remarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an un-remarried 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 un-remarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
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 New York Real Property Tax Law Article 4 as of December
9, 2022 shall suffer any diminution of such benefit because of the
provisions of RPTL § 466-a.
