Town of Clarence, NY
Erie County
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Table of Contents
Table of Contents
[Adopted 2-12-2003 by L.L. No. 1-2003]
The purpose of this article is to grant a partial exemption on real property owned by members of volunteer fire companies in the Town of Clarence.
This article is subject and subordinate to all conditions and provisions contained in New York Real Property Tax Law § 466-c and Municipal Home Rule § 10.
The words and terms used in this article shall have the same meanings as New York Real Property Tax Law § 466-c.
Real property owned by an enrolled member of an incorporated volunteer fire company or such enrolled member and spouse residing in the Town of Clarence shall be exempt from taxation to the extent of 10% of the assessed value of such property for the Town of Clarence, exclusive of special assessments, subject to the following:
A. 
The real property is the primary residence of the applicant.
B. 
The real property is used exclusively for residential purposes.
C. 
Any portion of such property which is not used exclusively for the applicant's residence, but is used for other purposes, shall be subject to taxation, and the remaining portion only shall be entitled to the exemption provided by this section.
D. 
The applicant must be 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 pursuant to the procedure for certification as determined by the Town.
E. 
Any enrolled member of an incorporated volunteer fire company or fire department who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department shall be granted the 10% 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 of Clarence.
The exemption shall not exceed $3,000 multiplied by the latest state equalization rate for the Town of Clarence, the assessing unit in which such real property is located.
Application shall be made to the Assessor of the Town of Clarence on the appropriate form as prescribed by the State Board and filed on or before the taxable status date.
This article shall take effect January 1, 2004, and shall apply to taxable status dates occurring on or after such date. The exemption will be realized on the Town portion of the 2005 county tax bill.