[Adopted 12-4-2023 by L.L. No. 6-2023[1]]
[1]
Editor's Note: This local law also superseded former Art. VIII, Volunteer Firefighters Real Property Exemption, adopted 12-16-2002 by L.L. No. 1-2002 (Ch. 19B, Art. VIII, of the 1981 Code).
Volunteer firefighters and ambulance workers are vital to public safety in communities across the Town of Alden. To encourage and reward the selfless acts of volunteerism displayed by our firefighters and ambulance workers, New York State now allows local municipalities to opt into a real property tax exemption for certain volunteer firefighters and volunteer ambulance workers. This article, pursuant to § 466-a of the NYS Real Property Tax Law (RPTL), is intended to provide any enrolled member of an incorporated volunteer firefighter or volunteer ambulance company across the Town of Alden a real property tax exemption of up to 10% of the assessed value of qualifying residential real property owned by a volunteer firefighter or ambulance worker in the district in which they volunteer. It is further the intent of this Board to extend this benefit to unremarried spouses of volunteer firefighters and ambulance workers in instances where the volunteer dies after accruing 20 years of service or those who die in the line of duty.
The Alden Town Board hereby provides a real property tax exemption of 10% of the assessed value of real property for taxes levied by the Town of Alden for individuals that meet the following qualifications:
A. 
The individual is an enrolled and certified member of an incorporated volunteer fire company, fire department, or volunteer ambulance service that provides services within the Town of Alden and has a minimum of two years of service; and
B. 
That the property receiving the benefit is located within the jurisdiction served by the incorporated fire department or volunteer ambulance service to which the volunteer belongs; and
C. 
The individual resides in the Town of Alden and the property receiving the benefit is the primary residence of the individual and is used exclusively for residential purposes, and any portion of the property not used for residential purposes shall be subject to taxation.
The Alden Town Board hereby provides a lifetime real property tax exemption of 10% of the assessed value of real property for any individuals that have been certified by the authority having jurisdiction over an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as having accrued 20 or more years of active service, so long as their primary residence remains within the Town of Alden.
The Alden Town Board hereby provides a real property tax exemption for life to the spouse of any volunteer firefighter or volunteer ambulance worker who dies after accruing 20 years of service or who dies in the line of duty pursuant to the policies contained in New York State RPTL § 466-a, Subdivision 4; provided, however, that the volunteer was already eligible for, and receiving, this benefit under either § 314-22 or § 314-23, as applicable.
A. 
For the purpose of the requirements set forth by § 466-a of NYS RPTL and this article, no benefits can be provided without a certificate of eligibility filed with the local assessor's office, in whose jurisdiction the applicant's property is located.
B. 
As part of any certificate of eligibility in application for benefits described by this article, the applicant must provide a letter of certification, which includes the exact date enrolled and current active status on their volunteer fire department or ambulance service's letterhead along with a proof of residency.
A. 
This article shall take effect upon filing with the Secretary of State.
B. 
Any volunteer having accrued the minimum years of service described in this article as of the effective date of this article shall be eligible to apply for the benefits described herein, provided they meet all other eligibility requirements contained in this article.
If any clause, sentence, paragraph, subdivision, section or part of this article, or the application thereof, to any person, individual, corporation, firm, partnership, entity or circumstance shall be adjudged by any court of competent jurisdiction to be invalid or unconstitutional, such order of judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, section or part of this article or in its application to the person, individual, corporation, firm, partnership, entity, or circumstance directly involved in the controversy in which such judgment or order shall be rendered.