[Adopted 10-11-2023 by L.L. No. 4-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. IV,
Exemption for Volunteer Firefighters and Ambulance Workers, adopted 2-27-2006 by L.L. No.
4-2006.
The purpose of this article is to extend the real property tax
exemption authorized by § 466-a of the Real Property Tax
Law, as enacted by Chapter 670 of the Laws of 2022, to volunteer firefighters
and volunteer ambulance workers for purposes of Town taxation.
A.
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 residing in the Town shall
be exempt from taxation to the extent of 10% of the assessed value
of such property for Town and special district purposes, exclusive
of special assessments, as provided by Real Property Tax Law § 466-a.
B.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service residing in such Town unless:
(1)
The applicant resides in the Town which is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service;
(2)
The property is the primary residence of the applicant;
(3)
The property is used exclusively for residential purposes; provided,
however, that in the event any portion of such property is not used
exclusively for the applicant's residence but is used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided by this section;
and
(4)
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an enrolled member of such incorporated volunteer
fire company, fire department, or voluntary ambulance service, as
determined by the governing body of the Town; provided, however, that
such governing body shall establish a minimum service requirement
for each applicant of two years of service.
C.
Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who accrues
more than 20 years of active service and 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 of Tuxedo.
D.
Unremarried spouses of volunteer firefighters or volunteer ambulance
workers killed in the line of duty shall be entitled to continue the
exemption or reinstate a preexisting exemption claimed hereunder;
provided, however, that:
(1)
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an unremarried spouse of an enrolled
member of such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service who was killed in the
line of duty; and
(2)
Such deceased volunteer had been an enrolled member for at least
five years; and
(3)
Such deceased volunteer had been receiving the exemption prior to
his or her death.
E.
Unremarried spouses of deceased firefighters or volunteer ambulance
workers shall be entitled to continue the exemption or reinstate a
preexisting exemption claimed hereunder; provided, however, that:
(1)
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service as an unremarried spouse of an enrolled
member of such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service; and
(2)
Such deceased volunteer had been an enrolled member for at least
20 years; and
(3)
Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
A.
Applications for exemption shall be available from the Assessor on
forms prescribed by the Commissioner.
B.
For purposes of administrating the real property tax exemption under
this article, the Assessor shall establish the procedure by which
the authority having jurisdiction for the incorporated volunteer fire
company or fire department or incorporated voluntary ambulance service
shall certify the eligible enrolled members to the Assessor.
