The Town of Victor grants a partial exemption from real property
taxation pursuant to the provisions of § 466-a of the New
York Real Property Tax Law for eligible enrolled members in good standing
with at least two years of service to the Victor or Fishers Fire Districts
or the Victor Farmington Ambulance Corps on the following terms:
A. The applicant has been certified by the District or the Corps as
an enrolled volunteer member of the Department or the Corps in good
standing and with a minimum of two years of service;
B. The applicant's primary residence must be located in the Town
of Victor, which is served by the Victor or Fishers Fire Districts
and the Victor Farmington Ambulance Corps;
C. The property is the primary residence of the applicant and 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 article;
and
D. A qualified volunteer firefighter or ambulance worker who is eligible
to receive the partial property tax exemption shall receive 10% of
the assessed value of the primary residence.
An applicant who is the owner of a qualifying residential real
property and who accrues at least 20 years of active service shall
be granted the 10% exemption of the assessed value of such property
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 Victor.
When the owner of a qualifying residential real property is
receiving a partial property tax exemption pursuant to Real Property
Law § 466-a and is killed in the line of duty, such deceased
enrolled member's unremarried spouse shall be entitled to the
continuation of that partial tax exemption, provided that:
A. Such unremarried spouse is certified by the District or the Corps
as the spouse of an enrolled member in good standing who was receiving
the exemption prior to his or her death; and
B. The surviving spouse's primary residence must be within the
Town of Victor; and
C. Such deceased volunteer had been an enrolled member for at least
five years.
The unremarried spouse of a deceased volunteer firefighter or
volunteer ambulance work shall continue to receive the exemption,
provided that:
A. Such unremarried spouse is certified by the District or the Corps
as an unremarried spouse of a deceased enrolled member; 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;
and
D. The surviving spouse's primary residence must be within the
Town of Victor.
Application for such exemption shall be filed with the Assessor,
offering such exemption 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 this article on the effective date of this article
shall suffer any diminution of such benefit because of the provisions
of this article.
This article shall take effect immediately upon filing with
the New York Secretary of State.