[Adopted 2-12-2003 by L.L. No. 1-2003;
amended 4-12-2023 by L.L. No. 2-2023]
Pursuant to and in accordance with Section 466-a
of the New York Real Property Tax Law, including requirements in the
relevant subsections thereof:
A.Â
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, shall be exempt from Town
taxation to the extent of 10% of the assessed value of such property,
but only so long as the minimum service requirements in relation thereto
of at least two years has been met. The enrollment status and minimum
service requirement shall be certified in writing by the incorporated
volunteer fire company, fire department or incorporated voluntary
service.
B.Â
Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated volunteer 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 section for the remainder
of his or her life as long as his or her primary residence is located
within the Town.
C.Â
Exemption under this section shall be granted in accordance with the Real Property Tax Law, including the requirements hereunder, and only upon application by the qualifying owner(s) (or spouse, in the case of Subsection D, below) of such real property to be filed with the Office of the Town of Clarence Assessor, on or before the appropriate taxable status date for the Town, such application to be on a form, where available, prescribed by the State Board of Real Property Services.
D.Â
Any existing exemption granted hereunder, or previously granted hereunder,
may continue or be reinstated, respectively, to a deceased enrolled
member's un-remarried spouse, where such deceased member was
an enrolled member for at least five years was killed in the line
of duty, all in accordance with all applicable requirements, including
regarding certification, of New York Real Property Tax Law Section
466-a.
E.Â
Any existing exemption granted hereunder, or previously granted hereunder,
may continue or be reinstated, respectively, to a deceased enrolled
member's un-remarried spouse, where such deceased member was
an enrolled member for at least 20 years but not killed in the line
of duty, all applicable requirements, including regarding certification,
of New York Real Property Tax Law section 466-a.
F.Â
Eligibility requirements: a) the property is owned by a 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 Town of Clarence and the Town of Clarence is serviced by such
incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service.
G.Â
The Town Board, may, from time to time, amend, supplement, change,
modify or repeal this provision pursuant to the applicable provisions
of New York State Law.
The first year of eligibility for the above
reference exemption shall be the 2024-2025 tax year.
