"Real Property Tax Exemption for the Primary Residential Property
of Volunteer Firefighters and Volunteer Ambulance Personnel Residing
in the Town of Chili."
It is the purpose and intent of this article to implement legislation
that allows a partial real property tax exemption for eligible volunteer
firefighters and volunteer ambulance personnel as set forth by New
York Real Property Tax Law § 466-k.
Pursuant to and in accordance with New York Real Property Tax
Law § 466-k, including all subsections thereof, certain
real property that is owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, or that is owned by such enrolled member and his/her
spouse, shall be partially exempt from Town taxation to the extent
of 10% of the assessed value of such real property. Real property
that is the primary residence of and is owned by an enrolled member
of an incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service, or that is owned by such enrolled member
and his/her spouse, residing in the Town of Chili shall be partially
exempt from taxation in accordance with New York Real Property Tax
Law § 466-k, with said partial exemption limited to 10%
of the assessed value of the real property, exclusive of special districts.
The Assessor of the Town of Chili is hereby directed to include
the partial exemption under New York Real Property Tax Law § 466-k
of 10% of the assessed value of certain real property, provided the
following requirements are satisfied:
A. The applicant resides in the Town of Chili;
B. The applicant is an enrolled member of an incorporated volunteer
fire company, fire department and/or incorporated volunteer ambulance
service that serves in whole or in part the Town of Chili, exclusive
of mutual aid services;
C. The real property is the primary residence of the applicant;
D. The real property is used exclusively for residential purposes; and
E. The applicant has been certified by the Town of Chili as an enrolled
member of such incorporated volunteer fire company, fire department
and/or incorporated volunteer ambulance service for at least two years.
In the event the applicant is an enrolled member of an incorporated
volunteer fire company, fire department and/or incorporated ambulance
service who has accrued more than 20 years of active service in said
incorporated volunteer fire company, fire department and/or incorporated
volunteer ambulance service, then the applicant shall receive the
partial tax exemption hereunder for the remainder of the applicant's
life.
The Town of Chili shall determine the procedure for certification
required hereunder by resolution duly adopted. Absent such resolution,
a duly authorized certification of the incorporated volunteer fire
company, fire department or incorporated voluntary ambulance service
of such enrollment shall be deemed the certificate required hereunder.
An applicant for the partial exemption provided for hereunder shall
file an annual application with the Town of Chili on a form prescribed
by the New York State Board of Real Property Services. The application
must be filed on or before the taxable status date.
In the event the New York State Legislature enacts any provision
authorizing adoption of greater or expanded real property tax exemption
benefits for volunteer firefighters or ambulance personnel qualifying
hereunder, the provisions hereof may be amended by resolution of the
Town Board in order to implement benefits.
This article shall take effect immediately upon the filing with
the Secretary of State and shall apply to assessment rolls prepared
on the basis of taxable status dates occurring on or after January
1, 2022.