[Adopted 2-27-2006 by L.L. No. 4-2006]
The purpose of this article is to provide a ten-percent real property tax exemption from real property taxes on property owned by qualified members of volunteer fire departments and volunteer ambulance service in the Town of Tuxedo, as authorized by § 466-f of the New York State Real Property Tax Law.
As used in this article, the following terms shall have the meanings indicated:
- LIFETIME TAX EXEMPTION
- The aforesaid tax exemption 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 Town of Tuxedo.
- QUALIFIED MEMBER
- 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.
- TAX EXEMPTION
- Ten percent of the assessed value of the real property constituting the applicant's primary residence for Town of Tuxedo 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:
Such qualified member resides in the Town of Tuxedo; and
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
Such qualified member files the aforesaid certificate annually with the Town of Tuxedo Assessor on or before the taxable status date on forms to be provided by the state board.