[Adopted 2-15-2023 by L.L. No. 2-2023]
An exemption of 10% of assessed value of property owned by an
enrolled member as set forth below, or such enrolled member and their
spouse, is hereby granted from taxation with respect to the real property
taxes of the Village of Round Lake as long as eligibility requirements
are met.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service, provided that:
A.
The property is owned by the volunteer firefighter or volunteer ambulance
worker;
B.
The property is the primary residence of the volunteer firefighter
or volunteer ambulance worker;
C.
The property is used exclusively for residential purposes;
D.
The volunteer firefighter or volunteer ambulance worker resides in
the Village of Round Lake, and the Village of Round Lake is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service;
E.
The volunteer firefighter or volunteer ambulance worker is certified
by the authority having jurisdiction as an enrolled member of such
an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service; and
F.
The volunteer firefighter or volunteer ambulance worker meets the
minimum service requirement established by the Village of Round Lake,
which is hereby established as two years.
A volunteer firefighter or volunteer ambulance worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the Assessor responsible for
preparing the assessment roll for the Village of Round Lake, on a
form as prescribed by the New York State Commissioner of Taxation
and Finance. The Village of Round Lake must maintain written guidelines,
available upon request, as to the requirements of an enrolled volunteer
member relating to this exemption.
The Village Board must annually file with the Assessor, prior
to the applicable taxable status date, a list of the active volunteer
members who are certified to meet the minimum service requirement.
Such list must provide, as of the applicable taxable status date,
the number of years of service served by each such enrolled member
and such enrolled member's address of residence.
An applicant who is receiving any benefit pursuant to Article
4 of the Real Property Tax Law as of the effective date of this article
shall not have any of those benefits diminished because of this article.
Any eligible enrolled member who accrues more than 20 years
of active volunteer service (as certified by the authority having
jurisdiction) 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 Village of Round Lake.
The unremarried surviving spouse of a deceased enrolled member
killed in the line of duty, as certified by the authority having jurisdiction,
is qualified to continue to receive an exemption, as long as the deceased
volunteer had been an enrolled member for at least five years and
had been receiving the exemption at the time of his or her death.
The unremarried surviving spouse of a deceased enrolled member,
as certified by the authority having jurisdiction, is qualified to
continue to receive an exemption, as long as the deceased volunteer
had been an enrolled member for at least 20 years and the deceased
volunteer and unremarried spouse had been receiving the exemption
at the time of his or her death.
