[Adopted 1-6-2004 by L.L. No. 1-2004]
The purpose of this article is to provide a tax exemption on
real property owned by members of the Village of North Collins Volunteer
Fire Company and North Collins Ambulance Squad.
A.
In order to qualify for this exemption, the voluntary fire fighters
and voluntary ambulance workers must meet the criteria set forth below:
(1)
The volunteer fire fighters and volunteer ambulance workers must
reside in the Village of North Collins.
(2)
The Volunteer Fire Company and Ambulance Squad to which the applicant
belongs must service the Village of North Collins.
(3)
The property for which the exemption is applied for must be the applicant's
primary residence.
(4)
The property for which the application has been submitted 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 under this article.
(5)
The applicant must be certified by the authority having jurisdiction
for either the volunteer fire company or ambulance squad as an enrolled
member of such company or service for at least five years. Said certification
shall be in the form of a letter from the current president of the
volunteer fire company and current president of the ambulance squad
on the stationery of the company and shall set forth the number of
years the applicant has been a member of said company or squad. The
letter shall be filed with the North Collins Village Board for approval.
B.
Any applicant who has accrued more than 20 years of active service
and is so certified by the authority having jurisdiction for the volunteer
fire company and ambulance squad shall be granted an exemption of
10% for the remainder of his or her life or as long as his or her
primary residence is located within the Village of North Collins.
Application for such exemption shall be filed with the office
of the Town Assessor of the Town of North Collins on or before the
taxable status date, on a form as prescribed by the State Board.
A.
An approved applicant shall be exempt from taxation to the extent
of 10% of the assessed value of such property for the Village, but
not including special assessments. However, such exemption shall in
no event exceed $3,000 multiplied by the latest state equalization
rate for the assessment unit in which such real property is located.
B.
Said exemption is renewable yearly.
