The New York State Real Property Tax Law was amended by the
Laws of 2022, Chapter 670, adding a new provision, § 466-a.
This section provides for an up to 10% partial real property county
tax exemption for the assessed value of the primary residence owned
by a qualified and certified enrolled member of the incorporated volunteer
fire company, fire department or incorporated volunteer ambulance
service. The intent of this article is to permit the partial real
property tax exemption for such qualified enrolled members of said
emergency services organizations for real property taxes imposed by
the Town of Pendleton. Members of volunteer fire departments and ambulance
corps provide valuable services to the residents of the Town of Pendleton.
In order to be certified and recertified, such volunteers must undertake
numerous hours of training on their own time and often at their own
expense. The purpose of this exemption is to maintain the ranks of
the volunteers while encouraging other volunteers to join.
Pursuant to Chapter 670 of the Laws of 2022, effective December
9, 2022, the state Real Property Tax Law was amended by adding a new
§ 466-a, authorizing local governments, including towns,
to enact by local law, ordinance or resolution such partial tax exemption
for Town real property taxes to qualified enrolled members of said
emergency services organizations, following public hearing.
Pursuant to § 466-a of the New York State Real Property
Tax Law, 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 Pendleton, County of Niagara, shall be exempt from taxation
to the extent of 10% of the assessed value of such property for Town
of Pendleton purposes, exclusive of special assessments. A 10% exemption
from taxation shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service residing in the Town of Pendleton unless such enrolled
member and/or spouse satisfies the following:
A. The applicant resides in the Town of Pendleton which is served by
such incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service; and
B. The property is the primary residence of the applicant; and
C. 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
D. 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 a
period of five years of service; and
E. The applicant must file a certificate from his or her qualifying
organization that he or she is an enrolled member. Such certification
of membership must certify that the member received credit under a
service award program defined by Article 11-A, 11-AA, 11-AAA or 11-AAAA
of the General Municipal Law for the period of service claimed in
the application.
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 article for the remainder
of his or her life as long as his or her primary residence is located
within the Town of Pendleton.
An exemption granted under this article shall be continued,
and a preexisting exemption shall be reinstated, where the exemption
was previously claimed by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service to such deceased enrolled member's unremarried spouse
if such member is killed in the line of duty; provided, however, 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 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
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.
An exemption granted under this article shall be continued,
and a preexisting exemption shall be reinstated, to an unremarried
spouse of a deceased enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service; provided, however, 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 a deceased
enrolled member of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service; 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 for such property prior to the death of such volunteer.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provision of Article 4 of the state Real Property Tax Law on the
effective date of this article shall suffer any diminution of such
benefit because of the provisions of this article.
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 adjudged 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.
This article shall be effective upon its filing with the New
York State Secretary of State in accordance with § 27 of
the Municipal Home Rule Law.