[Adopted 8-19-2003 by L.L. No. 3-2003]
This article is adopted pursuant to the provisions of § 10
of the Municipal Home Rule Law of the State of New York and shall
apply to real property having a taxable status date or on after the
first day of January 2003, the effective date of § 466-a
of the Real Property Tax Law of the State of New York.
This article shall be known and cited as "A Local Law of the
Town of Urbana Providing a Partial Exemption from Taxation of Real
Property owned by an Enrolled Volunteer Firefighter or Ambulance Worker
pursuant to the Provisions of § 466-a (as Amended by Chapter
433 of the 2002 Laws of the State of New York) of the Real Property
Tax Law of the State of New York, and in Concert with Local Law 1-2003
of the County of Steuben."
A.
Real property situate within the Town of Urbana, Steuben County,
New York, owned by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service, or by such enrolled member and spouse residing in the Town
of Urbana, shall be exempt from taxation for real estate taxes to
be levied by the Town of Urbana to the extent of 10% of the assessed
value of such property, exclusive of special assessments; provided,
however, that such exemption shall in no event exceed $3,000, multiplied
by the latest state equalization rate for the Town of Urbana.
B.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service residing in such Town unless:
(1)
The applicant resides in the Town which is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service.
(2)
The property is the primary residence of the applicant.
(3)
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 section.
(4)
The incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service has submitted to the Steuben County Director
of Office of Emergency Services a complete list of all enrolled members,
with their respective dates of service for such incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service.
(5)
The applicant shall have performed five years of continuous service
as a volunteer firefighter or ambulance worker, as specifically defined
in § 466-a of the Real Property Tax Law of the State of
New York.
C.
Application for such exemption shall be filed with the Town Assessor
on or before the taxable status date on a form as prescribed by the
State Board.
D.
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 Article 4 of the Real Property Tax Law of the State
of New York on the effective date of this section, shall suffer any
diminution of such benefit because of the provisions of this section.
