Town of Schodack, NY Exemption for Volunteer Firefighters and Volunteer Ambulance Workers

The real property tax exemption granted by this article shall be as follows:

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 residing in the Town of Schodack shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments; provided, however, that such exemption shall in no event exceed $3,000 multiplied by the latest state equalization rate for the assessing unit in which such real property is located. It is the intent of this article that such exemption shall apply to all taxes levied by the Town of Schodack, including Town taxes, fire protection district taxes, and ambulance district taxes.

Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service unless:

(1)

The applicant resides in the Town of Schodack, which Town is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;

(2)

The property is the primary residence of the applicant;

(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 provided by this section; and

(4)

The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department, or voluntary ambulance service for at least five years. An applicant's minimum length of membership service shall be evidenced by a certificate, in writing, issued by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service.

Any enrolled member of an incorporated volunteer fire company, 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 incorporated volunteer fire company, fire department or incorporated voluntary ambulance service 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 Schodack.

Unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty shall be entitled to continue an exemption or reinstate a preexisting exemption claimed under such statutes by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; provided, however, that:

(1)

Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and

(2)

Such deceased volunteer had been an enrolled member for at least five years; and

(3)

Such deceased volunteer had been receiving the exemption prior to his or her death.

Unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers shall be entitled to continue an exemption or reinstate a preexisting exemption; provided, however, that:

(1)

Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service; and

(2)

Such deceased volunteer had been an enrolled member for at least 20 years; and

(3)

Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer.

Application for such exemption shall be filed with the Assessor of the Town of Schodack on or before the taxable status date on a form as prescribed by the Commissioner.

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 shall suffer any diminution of such benefit because of the provisions of this article.