Town of Grand Island, NY Article IX Volunteer Firefighter and Volunteer Ambulance Workers Real Property Tax Exemption

[Adopted 8-7-2023 by L.L. No. 3-2023]

§ 337-22 Exemption granted.

The Town of Grand Island provides a partial real property tax exemption of 10% of the assessed value of real property for individuals that meet the following qualifications:

A. The individual is a qualified, enrolled, and certified member of the Grand Island Fire Company or other incorporated volunteer fire company, fire department, or incorporated ambulance service that serves the Town of Grand Island and has a minimum of two years of services;

B. The individual resides in the Town of Grand Island;

C. The property receiving the benefit is the primary residence of the individual and is used exclusively for residential purposes, and any portion of the property not used for residential purposes shall be subject to taxation;

D. The individual has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member who has served such incorporated volunteer fire company, fire department, or voluntary ambulance services for at least two years;

E. The individual must submit said certification from the authority having jurisdiction together with the tax exemption application.

For purposes of this article, the "authority having jurisdiction" shall mean, in the case of a contract fire department in a fire protection district, the Town Board.

§ 337-23 Lifetime exemption granted for certain volunteer firefighters and volunteer ambulance workers.

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 services, shall be granted the 10% exemption authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the county.

§ 337-24 Surviving, unremarried spousal exemption for volunteer firefighters or volunteer ambulance workers killed in line of duty.

The property tax exemption granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's unremarried spouse if such member is killed in the line of duty, provided that:

A. 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 such enrolled member who was killed in the line of duty;

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.

§ 337-25 Surviving, unremarried spousal exemption for deceased volunteer firefighters or volunteer ambulance workers with 20 years of enrolled member service.

The property tax exemption granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's unremarried spouse, provided that:

A. 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 such enrolled member;

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

C. Such deceased volunteer had been receiving the exemption prior to the death of such volunteer.

§ 337-26 Application.

An application form for such exemption and a certification provided by the appropriate authority having jurisdiction shall be filed with the Town Assessor on or before the taxable status date of each year or as otherwise required as prescribed by New York State.

§ 337-27 No diminution of benefits.

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 New York State Real Property Tax Law on the effective date of this article shall suffer any diminution of such benefit because of the provision of this article.

§ 337-28 Severability.

If any clause, sentence, paragraph, subdivision, or part of this article or the application thereof to any person, firm or corporation, or circumstance, shall be adjusted by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, or part of this article or in its application to the person, individual, firm, or corporation or circumstance, directly involved in the controversy in which such judgment or order shall be rendered.

§ 337-29 When effective.

This article shall be effective immediately upon filing with the Secretary of State.