[Adopted 10-8-2003 by L.L. No. 7-2003 (Ch. 183, Art. V, of
the 1987 Code)]
The purpose of this article is to extend the real property tax exemption authorized by § 466-d of the Real Property Tax Law (Chapter 142 of the Laws of 2003) to volunteer firefighters and ambulance workers for the purposes of Town taxation.
[Amended 6-25-2008 by L.L. No. 12-2008]
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, shall be exempt
from taxation to the extent of 10% of the assessed value of such property
for Town and Town special district purposes, exclusive of special
assessments, as provided by Real Property Tax Law § 466-d.
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.
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 ten-percent exemption as authorized by Real Property Tax Law § 466-d
for the remainder of his or her life as long as his or her primary
residence is located within such a county as provided by Real Property
Tax Law § 466-d, Subdivision 3.
