[Adopted 2-2-2023 by L.L. No. 1-2023]
This article is enacted for the purpose of providing a partial tax exemption upon certain real property based upon the owner's membership in the New Paltz Fire Department or New Paltz Rescue Squad volunteer organizations, as permitted by § 466-a of New York's Real Property Tax Law.
The purpose of this article is to provide a partial exemption from taxation imposed by the Town of New Paltz upon certain real property situated within the Town of New Paltz owned by persons who voluntarily serve as members of the New Paltz Fire Department or the New Paltz Rescue Squad under the parameters set forth herein, pursuant to the authority vested in the Town by § 466-a of the Real Property Tax Law of the State of New York.
A. 
Real property owned by an enrolled volunteer member of the Village of New Paltz Fire Department or the New Paltz Rescue Squad, or by such enrolled member and spouse, residing within the Town of New Paltz shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments.
B. 
Such exemption shall not be granted to an enrolled member of the Town of New Paltz Fire Department or New Paltz Rescue Squad, unless:
(1) 
The applicant resides within the Town of New Paltz; and
(2) 
The property is the primary residence of the applicant; and
(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; and
(4) 
The applicant has been certified by the authority having jurisdiction for the New Paltz Fire Department or the New Paltz Rescue Squad as an enrolled member of said Department or Rescue Squad having served a minimum of two consecutive years of service. The Chief of the Department or Rescue Squad, or his/her designee, shall determine eligibility for the exemption established hereunder utilizing the official service records of each applicant.
Any enrolled member of the New Paltz Fire Department or New Paltz Rescue Squad who accrues more than 20 years of active service and is so certified by the Town Board shall be granted the 10% exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Town of New Paltz.
Unremarried spouses of volunteer firefighters or rescue squad workers killed in the line of duty shall be entitled to continue the partial exemption granted hereunder; provided, however, that:
A. 
Such unremarried spouse is certified by the Town of New Paltz as an unremarried spouse of an enrolled member of the New Paltz Fire Department or New Paltz Rescue Squad who was killed in the line of duty; and
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.
Unremarried spouses of deceased volunteer firefighters or rescue squad workers shall be entitled to continue the partial exemption granted hereunder; provided, however, that:
A. 
Such unremarried spouse is certified by the Town of New Paltz as an unremarried spouse of an enrolled member of the New Paltz Fire Department or New Paltz Rescue Squad who is deceased; and
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 prior to his or her death.
A volunteer firefighter or rescue squad worker must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Town of New Paltz on a form as prescribed by the New York State Commissioner of Taxation and Finance.