The purpose of this article is to provide a partial exemption
from taxation imposed by the Town of Wallkill upon real property situated
within the Town of Wallkill owned by persons who voluntarily serve
as members of any of The Districts 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.
Any enrolled member of any of The Districts 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 section for
the remainder of his or her life as long as his or her primary residence
is located within the Town of Wallkill.
Unremarried spouses of volunteer firefighters 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 Wallkill as an
unremarried spouse of an enrolled member of any of The Districts 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 shall
be entitled to continue the partial exemption granted hereunder; provided,
however, that:
A. Such unremarried spouse is certified by the Town of Wallkill as an
unremarried spouse of an enrolled member of any of The Districts 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.
[Amended 5-10-2023 by L.L. No. 4-2023]
A volunteer firefighter 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 Wallkill, on a form as prescribed by the New York State
Commissioner of Taxation and Finance. The Town of Wallkill. Nothing
contained herein shall cause an individual who currently holds the
right to receive any type of volunteer firefighter residential property
tax exemption prior to the enactment of this article from losing said
exemption during the period that an application under this article
is being processed for approval and inclusion on the next available
tax roll.