[Adopted 4-2-2022 by L.L. No. 2-2022]
"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.