[Adopted 2-14-2023 by L.L. No. 2-2023[1]]
[1]
Editors Note: This local law also repealed former Art. V, Exemption for Members of Volunteer Fire Companies or Volunteer Ambulance Services, adopted 10-12-1999 by L.L. No. 11-1999.
The Real Property Tax Law has been amended by the addition of a new § 466-a which permits a Town to grant a partial tax exemption on 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. Said partial exemption can be up to 10% of the assessed value of such property for all Town purposes.
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 Stony Point so long as eligibility requirements as set forth below are met.
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;
(4) 
The volunteer firefighter or volunteer ambulance worker resides in the Town of Stony Point and the Town of Stony Point 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; and
(6) 
The volunteer firefighter or volunteer ambulance worker meets the minimum service requirement established by the Town of Stony Point, which is hereby established as two years.
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service and who 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.
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.
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.
A volunteer firefighter or volunteer ambulance worker must annually, or on before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Town of Stony Point, on a form as prescribed by the New York Commissioner of Taxation and Finance. The Town of Stony Point must maintain guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption.
The Town of Stony Point must annually file with the assessor, prior to the applicable taxable status date, a list of the active volunteer members who are certified to meet the minimum service requirement. Such list must provide, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member's address of residence.
An applicant who is receiving any benefit 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.