[Adopted 2-23-2022 by L.L. No. 1-2022]
A. 
Pursuant to and in accordance with § 466-k of the New York Real Property Tax Law, including all subsections thereof, the primary residence owned by an enrolled member for at least two years of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service of the Town of Rush shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town, part-Town, and special district purpose, exclusive of special assessments. Certification of membership, ownership, and residency is required.
B. 
Additionally, any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service of the Town of Rush who accrues more than 20 years of active service, and any member thereof with less than 20 years of active service but more than five years of active service who leaves active service due to a certified disability, and whose membership, ownership, and residency is so certified by the Town, shall be granted a 10% exemption of the assessed value on his or her primary residence for the remainder of his or her life as long as his or her primary residence is located within the Town of Rush.
C. 
The primary residence must be used exclusively for residential purposes and be the primary residence of the enrolled member. Any portion of the property that is not used exclusively as the primary residence is not entitled to this exemption. The unremarried spouse of a deceased member may continue to receive the exemption herein if the deceased member had at least 20 years of active service and had previously received such exemption.
D. 
The exemption provided for herein shall be granted only upon application by the qualifying owner(s) of such real property to be filed with the Town Assessor, on or before the appropriate taxable status date for the Town of Rush, such application to be on a form, where available, prescribed by the State Board of Real Property Services.
E. 
The Town Board may, from time to time, amend, supplement, change, modify or repeal this article pursuant to the applicable provisions of New York law.