[Adopted 5-9-2022 by L.L. No. 3-2022[1]]
[1]
Editor's Note: This local law was approved by the Mayor 5-9-2022.
This article shall be entitled "Tax Exemption for Volunteer Firefighters and Volunteer Ambulance Workers."
The Real Property Tax Law has been amended by the addition of a new § 466-k which permits a Village to grant a partial tax exemption on 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. Said partial exemption is 10% of the assessed value of such property for all Village, part Village, and special district purposes, exclusive of special assessments.
An exemption of 10% of assessed value of property owned by an enrolled member, as set forth below, or such enrolled member and spouse is hereby granted from taxation with respect to Village, part Village, and special district purposes, exclusive of special assessments.
Such exemption shall be granted to an enrolled member of the Fairport Fire Department or incorporated voluntary ambulance service, provided that:
A. 
The applicant resides in the Village of Fairport and is served by the Fairport Fire Department or incorporated voluntary ambulance service in which the applicant is an enrolled member.
B. 
The property is the primary residence of the applicant.
C. 
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.
D. 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of the Fairport Fire Department for at least two years, or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least two years.
E. 
Members of the Fairport Fire Department must be active in status and must meet all minimum training and call response requirements to be eligible for the tax exemption. Should a member not be in good standing with the Department and meet the standards set forth above, the member shall have their tax exemption status revoked until such time as the member is in good standing
Any enrolled member of the Fairport 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 Fairport Fire Department or voluntary ambulance service 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 Village of Fairport, New York.
Application for such exemption shall be filed with the Town Assessor on or before the taxable status date on a form as prescribed by the Commissioner of Tax and Finance. A new exemption application must be filed with the Town Assessor on or before the taxable status date if the primary residence of the enrolled member changes.
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 Article 4 of the Real Property Tax Law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.
The Fairport Fire Department and incorporated voluntary ambulance service shall file a notice annually, prior to the applicable taxable status date, with the Town Assessor certifying its enrolled members with two or more years of service. Such notice shall list, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member's address of residence.