[Added 4-27-2006 by L.L. No. 1-2006]
This article shall be known as the "Real Property Tax Exemption for Volunteer Firefighter Property and Volunteer Ambulance Workers in the Village of North Syracuse."
By this article, the Village Board seeks to amend the Village of North Syracuse Code, to provide a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in the Village of North Syracuse.
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 Village of North Syracuse, 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 assessing unit in which such real property is located.
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 Village of North Syracuse;
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 Village of North Syracuse 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 Village of North Syracuse as an enrolled member of such incorporated voluntary ambulance service for at least five years. The Village of North Syracuse 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 Village of North Syracuse, 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.
An applicant for the exemption provided for hereunder shall file an annual application with the assessor for the Village of North Syracuse (Town of Cicero or Town of Clay currently) on a form prescribed by the New York State Board of Equalization and Assessment. 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 Village Board in order to implement any such greater or expanded benefits.