[Adopted 2-14-2000 by L.L. No. 2-2000]
[Amended 2-21-2023 by L.L. No. 2-2023]
The Real Property Tax Law of the State of New York has been
amended effective December 9, 2022, by the addition of a revised § 466-a
which permits a Town to grant a partial tax exemption on 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. The intent of this article is to continue
and expand the partial real property tax exemption currently offered
by the Town consistent with the terms of the newly amended state statute
which was effective as of December 9, 2022.
[Amended 2-21-2023 by L.L. No. 2-2023]
Residential real property owned by an enrolled member of an
incorporated volunteer fire company, volunteer fire department or
incorporated voluntary ambulance service shall be exempt from taxation
and assessments levied by the Town to the extent of 10% of the assessed
value of such property, exclusive of special assessments, subject
to the requirements set forth in this article.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service residing in the Town of Orangetown, provided
that:
A.
The applicant resides in the Town of Orangetown which is served by
such incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service;
B.
The property is the primary residence of the applicant;
C.
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 article;
and
D.
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company or fire department as
an enrolled member of such incorporated volunteer fire company or
fire department for at least five years or the applicant has been
certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance for at least five years. The Town of Orangetown
will determine the procedure for certification. The applicant must
submit proof of such certification together with the application for
an exemption.
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 article for the remainder
of his or her life as long as his or her primary residence is located
within the Town of Orangetown.
Application for such exemption shall be filed with the Assessor
on or before the taxable status date on a form as prescribed by the
state board.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of this article[1] on the effective date of this article shall suffer any
diminution of such benefit because of the provisions of this article.
[1]
Editor's Note: See Article 4, Exemptions, of the Real Property
Tax Law.
[Added 2-21-2023 by L.L. No. 2-2023]
Un-remarried spouses of volunteer firefighters or volunteer
ambulance workers killed in the line of duty. The property tax exemption
authorized by this article and granted to an enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service shall, upon application, be continued
to such deceased enrolled member's un-remarried spouse if such member
is killed in the line of duty, provided that:
A.
Such
un-remarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an un-remarried spouse of such enrolled
member who was killed in the line of duty;
B.
Such
deceased volunteer had been an enrolled member for at least five years;
and
C.
Such
deceased volunteer had been receiving the exemption prior to his or
her death.
Un-remarried spouses of deceased volunteer firefighters or volunteer
ambulance workers. The property tax exemption authorized by this article
and granted to an enrolled member of an incorporated volunteer fire
company, fire department, or incorporated voluntary ambulance service
shall, upon application, be continued to such deceased enrolled member's
un-remarried spouse, provided that:
A.
Such
un-remarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an un-remarried spouse of such enrolled
member;
B.
Such
deceased volunteer had been an enrolled member for at least 20 years;
and
C.
Such
deceased volunteer and un-remarried spouse had been receiving the
exemption for such property prior to the death of such volunteer.
