[Adopted 8-10-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. III,
Firefighters' Exemption, adopted 1-9-2003 by L.L. No. 2-2003.
The purpose of this article is to grant a partial exemption
from taxation to qualifying volunteer firefighters and ambulance workers
in the Town of Stanford as authorized by § 466-a of the
NYS Real Property Tax Law and the New York Municipal Home Rule Law.
A.
Any enrolled member of an incorporated volunteer fire company, fire
department, or incorporated volunteer ambulance service will be entitled
to an exemption of 10% of the assessed value of real property owned
by the enrolled member as set forth below, with respect to the real
property taxes of the Town of Stanford, provided that:
(1)
The volunteer firefighter or volunteer ambulance worker resides in
the Town of Stanford;
(2)
The property is owned by the volunteer firefighter or volunteer ambulance
worker;
(3)
The property is the primary residence of the volunteer firefighter
or volunteer ambulance worker; provided, however, that in the event
any portion of such property is not used exclusively for residential
purposes, such nonresidential portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption;
(4)
The property is used exclusively for residential purposes;
(5)
The Town of Stanford is served by such incorporated volunteer fire
company or fire department or incorporated volunteer ambulance service;
(6)
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
volunteer ambulance service for at least two years.
B.
Any member who has achieved over 20 years of accumulated service
shall be considered a life member, and this exemption will continue
for the remainder of their life for so long as their primary residence
remains in Dutchess County and the governing body of the village,
town or county has adopted a local law providing for this exemption.
C.
Any unremarried spouse of a volunteer who was killed in the line
of duty shall continue to receive the exemption if:
(1)
The authority having jurisdiction certifies that the unremarried
spouse is an unremarried spouse of a volunteer who was killed in the
line of duty and who was eligible for the exemption; and
(2)
The volunteer had accumulated at least five years of service; and
(3)
The residence at which the volunteer resided continues to be the
primary residence of the unremarried spouse.
D.
Any unremarried spouse of a volunteer who passed away shall continue
to receive the exemption if:
(1)
The authority having jurisdiction certifies that the unremarried
spouse is an unremarried spouse of a volunteer who passed away and
who was eligible for the exemption; and
(2)
The volunteer had accumulated twenty (20) years of service; and
(3)
The residence at which the volunteer resided continues to be the
primary residence of the unremarried spouse, and is in the county
of service.
E.
A volunteer firefighter or volunteer ambulance worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the Town of Stanford Assessor,
on a form as prescribed by the New York State Commissioner of Taxation
and Finance. The Town Board of the Town of Stanford shall maintain
written guidelines, available upon request, as to the requirements
of an enrolled volunteer member relating to this exemption.
F.
If the volunteer has claimed a credit on their New York State income
taxes pursuant to the New York Tax Law § 606(e-1), no exemption
may be granted.
G.
Except as hereinabove amended, the remainder of the Code of the Town
of Stanford shall remain in full force and effect.
H.
The provisions of this article are severable and if any provision,
clause, sentence, subsection, word or part thereof is held illegal,
invalid, unconstitutional, or inapplicable to any person or circumstance,
such illegality, invalidity or unconstitutionality, or inapplicability
shall not affect or impair any of the remaining provisions, clauses,
sentences, subsections, words, or parts of this article or their application
to other persons or circumstances. It is hereby declared to be the
legislative intent that this article would have been adopted if such
illegal, invalid, or unconstitutional provision, clause, sentence,
subsection, word or part had not been included therein, and as if
such person or circumstance, to which this article or part thereof
is held inapplicable, had been specifically exempt therefrom.
