[Adopted 8-12-2008 by L.L. No. 6-2008]
This article is adopted pursuant to Chapter
74 of the Laws of 2005, which added a new § 466-f to the
New York State Real Property Tax Law to provide a 10% real property
tax exemption for qualified members of volunteer fire departments
and volunteer ambulance services. Members of volunteer fire departments
and ambulance services provide valuable services to the people of
the Village of Woodbury. 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
legislation requires that localities must adopt a local law in order
to afford those volunteers such exemption.
As used in this article, the following terms
shall have the meanings indicated:
The aforesaid tax exemption is 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 20 years prior to submitting an application for such tax
exemption and has obtained a certificate from 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 the Village
of Woodbury.
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for five years prior to submitting an application
for tax exemption and has obtained a certificate from such organization
certifying to such membership.
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for Village purposes, exclusive
of special assessments, which exemption shall not exceed $3,000 multiplied
by the latest equalization rate available for the assessing unit in
which such real property is located.
A qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service shall be afforded a tax exemption as herein defined, provided
that:
A.
Such qualified member resides in the Village of Woodbury
which is served by such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service; 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 residential, such exemption
shall apply only to the residential portion of such property; and
C.
Application for such exemption shall be filed with
the Assessor and such other agency, department or office designated
by the municipality offering such exemption on or before the taxable
status date on a form as prescribed by the State Board.
