City of Beacon, NY Article VIII Exemption for Volunteer Firefighters and Ambulance Workers

[Adopted 12-3-2007 by L.L. No. 16-2007]

§ 199-35 Statutory authority.

The New York State Legislature has, heretofore, amended the Real Property Tax Law (RPTL) to authorize municipalities to permit enrolled volunteer firefighters and volunteer ambulance workers to be eligible for a real property tax exemption as is more particularly set forth in RPTL § 466-c.

§ 199-36 Legislative intent.

The Legislature recognizes the role of the volunteer firefighters and ambulance workers in securing the safety and well being of our communities. The Legislature hereby finds that it is in the best social and economic interest of the City of Beacon to encourage volunteerism for said purposes. To that end, by providing the following exemption, it is the intent to so encourage volunteerism for our various fire and ambulance companies.

§ 199-37 Exemption granted; amount; eligibility; application; term.

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 City of Beacon shall be exempt from taxation to the extent of 10% of the assessed value of such property for City 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.

B. Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in the City of Beacon unless:

(1) The applicant resides in the City of Beacon which 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 article; and

(4) The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least five years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least five years. The incorporated volunteer fire company or fire department and incorporated voluntary ambulance service shall submit to the Beacon City Administrator a complete list of enrolled members, with their respective dates of service for such incorporated voluntary fire company, or fire department, or incorporated voluntary ambulance service. The Beacon City Administrator shall then review all potential candidates and certify those that meet the necessary criteria to be eligible for this exemption.

C. Application for such exemption shall be filed with the Assessor on or before the taxable status date on a form as prescribed by the state board.

D. 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 ten-percent 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 this state.

E. 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 Real Property Tax Law on the effective date of this Section shall suffer any diminution of such benefit because of the provisions of this section.

§ 199-38 When effective.

This article shall take effect immediately upon filing in the Office of the New York State Secretary of State in accordance with § 27 of the Municipal Home Rule Law, for taxable status dates occurring on or after January 1, 2008.