By adoption of this article, it is the intent and purpose of
the Town Board of the Town of Schodack to extend to volunteer firefighters
and volunteer ambulance workers the real property tax exemption provided
by Real Property Tax Law § 466-a, as amended by Chapter
670 of the Laws of 2022, subject to the terms and requirements set
forth hereinafter.
The real property tax exemption granted by this article shall
be as follows:
A. 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.
B. 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.
C. 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.
D. 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.
E. 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.
F. 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.
G. 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.
This article shall be effective immediately upon filing with
the New York Secretary of State.