[Adopted 2-24-2003 by L.L. No. 1-2003]
The purpose of this article is to grant a partial
exemption from taxation to the extent of 10% of the assessed valuation
of real property, not to exceed $3,000 multiplied by the latest state
equalization rate for real property owned by volunteer firefighters
in accordance with the provisions of Chapter 435 of the Laws of 2002
creating § 466-c of the Real Property Tax Law.
The Town hereby adopts and implements the amendments
and definitions contained in § 466-c of the Real Property
Tax Law as implemented by Chapter 435 of the Laws of 2002.
Pursuant to the authority set forth in the New
York State Real Property Tax Law § 466-c, real property
owned by an enrolled member of an incorporated volunteer fire company
or volunteer fire department or such enrolled member and spouse residing
in the Town of Wappinger shall be exempt from taxation to the extent
of 10% of the assessed valuation of real property, exclusive of special
assessments, said exemption not to exceed $3,000 multiplied by the
latest state equalization rate for the assessing unit in which such
real property is located.
Such exemption shall be not granted to an enrolled
member of an incorporated volunteer fire company or volunteer fire
department or such enrolled member and spouse residing in the Town
of Wappinger unless:
A.
The applicant resides in the Town of Wappinger and
the Town of Wappinger is served by such incorporated volunteer fire
company or fire department;
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 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.
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
of same 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 the Town of Wappinger.
Application for such exemption shall be filed
with the Assessor to the Town of Wappinger. Attached to the application
must be a certification by the authority having jurisdiction for the
incorporated volunteer fire company or fire department that the applicant
has been an enrolled member of such incorporated volunteer fire company
or fire department for at least five years. The application shall
contain the following information:
A.
Full name, including spouse, and address of applicant;
B.
Tax grid number;
C.
Name and address of the incorporated volunteer fire
company or volunteer fire department;
D.
Date of initial enrollment and years of continuous
service; and
E.
Certification by authority having jurisdiction for
the incorporated volunteer fire company or volunteer fire department
that the applicant is an enrolled member of such incorporated volunteer
fire company or volunteer fire department.
No applicant who is a volunteer firefighter
who by reason of such status is receiving any benefit under the provisions
of this article on the effective date of the article shall suffer
any diminution of such benefit because of the provisions of this article.
