[Adopted 8-24-2005 by L.L. No. 3-2005,
effective 1-1-2006]
As used in this article, the following terms
shall have the meanings indicated:
An enrolled member of a fire/ambulance company in the Town
of Manlius.
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the Town of Manlius.
[Amended 2-22-2023 by L.L. No. 5-2023]
An exemption of 10% of assessed value of property
owned by an enrolled member as set forth below, or such enrolled member
and their spouse, is hereby granted from taxation with respect to
the real property taxes of the Town of Manlius as long as eligibility
requirements are met.
[Amended 2-22-2023 by L.L. No. 5-2023]
A.
Such exemption
shall be granted to an enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service, provided that:
(1)
The
property is owned by the volunteer firefighter or volunteer ambulance
worker;
(2)
The
property is the primary residence of the volunteer firefighter or
volunteer ambulance worker;
(3)
The
property is used exclusively for residential purposes or except as
set forth herein;
(4)
The
volunteer firefighter or volunteer ambulance worker resides in the
Town of Manlius, and the Town of Manlius is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service;
(5)
The
volunteer firefighter or volunteer ambulance worker is certified by
the authority having jurisdiction as an enrolled member of such an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service;
(6)
The
volunteer firefighter or volunteer ambulance worker meets the minimum
service requirement established by the Town of Manlius, which is hereby
established as two years.
B.
Application.
A volunteer firefighter or volunteer ambulance worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the assessor on a form prescribed
by the New York State Commissioner of Taxation and Finance. The Town
of Manlius shall maintain written guidelines, available upon request,
as to the requirements of an enrolled volunteer member relating to
this exemption.
C.
No diminution
of benefits. An applicant who is receiving any benefits pursuant to
Article 4 of the Real Property Tax Law as of the effective date of
this article shall not have any of those benefits diminished because
of this article.
D.
Unremarried
spouse of enrolled member killed in the line of duty. The unremarried
surviving spouse of a deceased enrolled member killed in the line
of duty, as certified by the authority having jurisdiction, is qualified
to continue to receive an exemption, as long as the deceased volunteer
had been an enrolled member for at least five years and had been receiving
the exemption at the time of his or her death.
E.
Unremarried
spouse of deceased enrolled member. The unremarried surviving spouse
of a deceased enrolled member, as certified by the authority having
jurisdiction, is qualified to continue to receive an exemption, as
long as the deceased volunteer had been an enrolled member for at
least 20 years and the deceased volunteer and unremarried spouse had
been receiving the exemption at the time of his or her death.
[Amended 2-22-2023 by L.L. No. 5-2023]
Any eligible enrolled member who accrues more than 20 years
of active volunteer service (certified by the authority having jurisdiction)
shall be granted the 10% exemption as authorized by this article for
the remainder of his or her life as long as his or her primary residence
is located in the Town of Manlius. The property must be used exclusively
for residential purposes; provided, however, that, in the event that
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.
The Town shall adopt, by resolution, the procedure for the certifications
required in this article.
