Town of New Castle, NY Chapter 122 Taxation: Volunteer Firefighters and Ambulance Workers Exemption

[HISTORY: Adopted by the Town Board of the Town of New Castle 2-14-2023 by L.L. No. 2-2023.[1] Amendments noted where applicable.]

[1] Editor's Note: This local law also repealed former Ch. 122, Taxation: Volunteer Firefighters and Ambulance Workers Exemption, adopted 10-14-2003 by L.L. No. 4-2003, as amended 2-26-2013 by L.L. No. 3-2013.

§ 122-1 Legislative intent; authority.

It is the intent of the Town of New Castle to provide a partial real property tax exemption to qualifying volunteer firefighters and ambulance workers and their spouses as set forth in Real Property Tax Law § 466-a.

§ 122-2 Grant of real property tax exemption for volunteer firefighters and volunteer ambulance workers.

All volunteer firefighters and volunteer ambulance workers shall receive a real property tax exemption worth 10% of the assessed value of real property owned by such volunteer firefighter and volunteer ambulance worker and spouse if the following qualifications are met:

A. The volunteer firefighter or ambulance worker resides in the Town of New Castle, and is an enrolled member of an incorporated volunteer fire company, fire department, or volunteer ambulance corps which serves the Town of New Castle;

B. The property is the primary residence of the volunteer firefighter or ambulance worker and their spouse;

C. The property is used exclusively for residential purposes, however, any portion of the property not used exclusively for residential purposes shall be subject to taxation and the remaining portion only shall be entitled to the exemption as provided by this chapter; and

D. The volunteer firefighter or ambulance worker has been certified by the Town Assessor as an enrolled member of an incorporated volunteer fire company, fire department, or voluntary ambulance worker with at least two years of service.

§ 122-3 Grant of lifetime real property tax exemption for volunteer firefighters and volunteer ambulance workers.

Any enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance corps servicing the Town of New Castle who has accrued at least 20 years of service, and is certified of such by the Town Assessor, shall receive a real property tax exemption for the remainder of his or her lifetime worth 10% of the assessed value of the real property, so long as their primary residence remains within the Town of New Castle; such exemption may only be applied to said primary residence.

§ 122-4 Grant of lifetime real property tax exemption to un-remarried spouses of deceased volunteer firefighters and volunteer ambulance workers.

Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers shall receive a real property tax exemption for the remainder of his or her lifetime worth 10% of the assessed value of real property if the following qualifications are met:

A. The un-remarried spouse is certified by the Town Assessor as an un-remarried spouse of a deceased enrolled member of a incorporated volunteer fire company, fire department or incorporated volunteer ambulance corps which serves the Town of New Castle;

B. The deceased volunteer was an enrolled member for at least 20 years; and

C. The deceased volunteer and un-remarried spouse were receiving an exemption under this chapter for such property prior to the death of the volunteer firefighter or ambulance worker.

§ 122-5 Grant of lifetime real property tax exemption to un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty.

Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty shall receive a real property tax exemption for the remainder of his or her lifetime worth 10% of the assessed value of real property if the following qualifications are met:

A. The un-remarried spouse is certified by the Town Assessor as an un-remarried spouse of an enrolled member of a incorporated volunteer fire company, fire department or incorporated volunteer ambulance corps which serves New Castle and was killed in the line of duty;

B. The volunteer who was killed in the line of duty was an enrolled member for at least five years; and

C. The volunteer firefighter or ambulance worker and un-remarried spouse were receiving an exemption under this chapter for such property prior to the volunteer being killed in the line of duty.

§ 122-6 Filing of application to receive partial real property exemption.

An application to receive a partial real property tax exemption under this chapter shall be filed with the Town Assessor on or before the taxable status date on a form as prescribed by the New York State Taxation and Finance Commissioner.

§ 122-7 No change to prior existing benefits.

No volunteer firefighter or volunteer ambulance worker who received a partial real property tax exemption under the Town Code and state law prior to this chapter going into effect shall suffer any diminution of such benefit because of the provisions of this chapter.