[Adopted 2-13-2023 by L.L. No. 2-2023]
An exemption of 10% of assessed value of property owned by an
enrolled member as set forth below, or such enrolled member and their
spouse, is hereby granted from taxation with respect to the real property
taxes of the Village of Orchard Park as long as the requirements are
met.
[Amended 3-27-2023 by L.L. No. 4-2023]
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service within the Orchard Park Fire District,
provided that:
A.
The property is owned by the volunteer firefighter or volunteer ambulance
worker. The volunteer shall be named on the deed, but other individuals
may be named on the deed as well;
B.
The property is the primary residence of the volunteer firefighter
or volunteer ambulance worker;
C.
The property is used exclusively for residential purposes and the
property must be classed as a one-family residential (210) or a two-family
residential (220);
D.
The volunteer firefighter or volunteer ambulance worker resides in
the Village of Orchard Park and the Village of Orchard Park is served
by such incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service;
E.
The volunteer firefighter or volunteer ambulance worker is certified
by the authority having jurisdiction as an enrolled member of such
an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service; and
F.
The volunteer firefighter or volunteer ambulance worker meets the
minimum service requirement established by the Village of Orchard
Park, which is hereby established as five years.
A volunteer firefighter or volunteer ambulance 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 Village of Orchard Park, on
a form as prescribed by the New York State Commissioner of Taxation
and Finance. The Village of Orchard Park must maintain written guidelines,
available upon request, as to the requirements of an enrolled volunteer
member relating to this exemption.
[Amended 3-27-2023 by L.L. No. 4-2023]
The Orchard Park Fire District must annually file with the Assessor,
prior to the applicable taxable status date, a list of active volunteer
members who are certified to meet the minimum service requirement.
Such list must provide, 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.
An applicant who is receiving any benefit pursuant to Article
4 of the Real Property Tax Law as of the effective date of this article
shall not have any of those benefits diminished because of this article.
This article shall take effect immediately upon filing with
the Secretary of State.
