[Adopted 2-27-2006 by L.L. No. 1-2006[1]]
[1]
Editor's Note: This local law also provided
that the tax exemptions provided shall apply to assessed valuations
for the 3-1-2006 taxable status date and thereafter. The tax exemptions
provided under this local law do not apply to special assessments,
including but not limited to special assessments for special districts
of the Town of Highlands.
This article is adopted pursuant to § 466-f
of the New York State Real Property Tax Law to provide a partial real
property tax exemption for qualified members of incorporated volunteer
fire companies, fire departments and incorporated voluntary ambulance
services. Members of volunteer fire companies, fire departments and
ambulance services provide invaluable services to the people of the
Town of Highlands. In order to be certified and recertified, such
volunteers must undertake numerous hours of training on their own
time and frequently at their own expense. The purpose of this exemption
is to maintain the ranks of the volunteer corps and encourage volunteers
to join. The enabling legislation enacted by the state requires that
municipalities adopt a local law or resolution in order to afford
those volunteers such exemption.
As used in this article, the following terms
shall have the meanings indicated:
A tax exemption from Town and part-Town taxes as authorized
by this article provided to a person who has been an enrolled member
of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service with active service for more than 20 years
prior to submitting an application for such tax exemption and who
has obtained a certificate from the authority having jurisdiction
for such organization certifying to such membership and such active
service; which tax exemption shall be provided to such member for
the remainder of such member's life as long as such member's primary
residence is located within Orange County.
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for at least five years prior to submitting an application
for tax exemption and who has obtained a certificate from the authority
having jurisdiction for such organization certifying to such membership.
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for Town of Highlands purposes,
exclusive of special assessments, which exemption shall not exceed
$3,000 multiplied by the latest New York State equalization rate available
for the Town of Highlands.
So long as Real Property Tax Law § 466-F
applies to Orange County, an enrolled qualified member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service shall be granted a tax exemption as herein defined
from Town and part-Town taxes for property owned by the enrolled qualified
member or the enrolled qualified member and his or her spouse, subject
to the following requirements:
A.
Such qualified member resides in the Town of Highlands
and the Town of Highlands or a part thereof is served by the incorporated
volunteer fire company, fire department or the incorporated voluntary
ambulance service of which the individual is a member; and
B.
The property upon which such qualified member is seeking
this exemption is the primary residence of such qualified member and
such property is used exclusively for residential purposes. To the
extent such property has uses other than as the qualified member's
residence, such exemption shall apply only to the portion of such
property used exclusively for the member's residence. The Assessor
may request proof of primary residence; and
C.
Such qualified member files satisfactory proof of
certification of enrolled membership in the fire company or department
or ambulance service and an application annually with the Town of
Highlands Assessor's office on or before the taxable status date on
forms to be provided by the State Board of Real Property Services.
An enrolled qualified member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service who meets the above criteria and has accrued more
than 20 years of active service and is so certified by such organization
shall be granted a lifetime tax exemption as herein defined from Town
and part Town taxes.
