[Adopted 12-14-2005 by L.L. No. 1-2005]
This article shall be known as the "Real Property
Tax Exemption for Volunteer Fire Fighter Property and Volunteer Ambulance
Workers in the Town of Tully.
By this article, the Town Board seeks to amend
the Town of Tully Code, to provide a tax exemption on real property
owned by members of volunteer fire companies or voluntary ambulance
services in the Town of Tully.
Real property which is the primary residence
of and is owned by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated volunteer ambulance
service or such enrolled member and spouse residing in the Town of
Tully shall be exempt from taxation in accordance with § 466-c
of the Real Property Tax Law (Chapter 440 of the Laws of 2002), such
exemption to be limited to 10% of the assessed value of the property,
exclusive of special assessments. Such exemption shall in no event
exceed $3,000 multiplied by the latest state equalization rate for
the Town of Tully.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service unless:
A.
The applicant resides in the Town of Tully;
B.
The property is the primary residence of the applicant;
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 Town of Tully
as an enrolled member of such incorporated volunteer fire department
for at least five years but less than 20 years or the applicant has
been certified by the Town of Tully as an enrolled member of such
incorporated voluntary ambulance service for at least five years.
The Town of Tully shall determine the procedure for certification
by resolution duly adopted. Absent such resolution, a duly authorized
certification of the incorporated volunteer fire department or ambulance
service of such enrollment shall be deemed the certificate required
hereunder.
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 Town of Tully shall be granted the ten-percent 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 this state.
An applicant for the exemption provided for
hereunder shall file an annual application with the Town of Tully
on a form prescribed by the New York State Board of Real Property
Services. The application must be filed on or before the taxable status
date.
Any applicant who is a volunteer fire fighter
or volunteer ambulance worker and who by reason of such status is
receiving any benefit under the provisions of New York State Tax Law
Article 4 on the effective date of this article shall not suffer any
diminution of such benefit because of the provisions of this article.
In the event the New York State Legislature
enacts any provision authorizing adoption of greater or expanded real
property tax exemption benefits for volunteer fire fighters or ambulance
workers qualifying hereunder, the provisions hereof may be amended
by resolution of the Town Board in order to implement any such greater
or expanded benefits.
