[Adopted 3-20-2006 by L.L. No. 1-2006]
Volunteer fire fighters personnel in the Village of Cornwall-on-Hudson provide a valuable service to members of the community. These workers absorb many costs over the years, including training and the cost of being certified and recertified. This exemption will help offset those costs and also encourage more local residents to become members of these volunteer organizations since they would receive a meaningful reduction of their taxes.
This article is enacted pursuant to the authority of § 466-f of the Real Property Tax Law of New York State, which in turn was enacted by the Orange County Legislature in 2005.
The property tax exemption shall equal 10% of the assessed value of the property, to a maximum of $3,000, multiplied by the latest state equalization rate for the Village of Cornwall-on-Hudson.
For the purpose of qualifying for this exemption, a person must be certified by the Fire Chief as:
The applicant for the exemption must reside in the Village of Cornwall-on-Hudson and where he or she is a volunteer fire fighter or emergency medical technician (EMT).
A parcel of real property must satisfy the following requirements to qualify for the exemption provided for herein:
The premises must be used solely as the primary residence of the qualified volunteer fire fighter or emergency medical technician (EMT); and
The exemption shall not apply to any part of the premises that is not in a residential use; and
The premises must be located within the Village of Cornwall-on-Hudson where the owner is a certified fire fighter or emergency medical technician (EMT).
The certification of active status of volunteer fire fighters and emergency medical technicians (EMT) by the Fire Chief shall be filed with the Assessor of the Village of Cornwall-on-Hudson prior to August 1 each year. A copy of such certification shall also be mailed to each person on the certification list, prior to August 1, with instructions to each to obtain an application for exemption from the Village of Cornwall-on-Hudson Assessor, and that filing of the application must be prior to September 1 of the year for which the exemption is desired, and that the exemption must be renewed annually by filing such forms with the Assessor before September 1 of each year.
Any volunteer fire fighter or emergency medical technician (EMT) whose volunteer fire department has initiated a service award program pursuant to Article 11AA or Article 11AAA of the General Municipal Law must have participated in at least 10% of fire department responses in the prior calendar year to qualify for the property tax exemption in the following calendar year.
Any enrolled member of an incorporated volunteer fire company or fire department within the Village of Cornwall-on-Hudson who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department shall be granted the ten-percent exemption as authorized by § 145-26 for the remainder of his or her life as long as his or her primary residence is located within the Village of Cornwall-on-Hudson.