[Adopted 3-1-2022 by L.L. No. 1-2022]
This article shall hereafter be known as the "Volunteer Firefighters
and Ambulance Workers Tax Exemption Law of the Town of Parma."
The purpose and intent of this article is to allow for partial
real property tax exemption for qualified resident volunteer firefighters
and ambulance workers pursuant to the authorization vested in the
Town by § 466-k of the Real Property Tax Law of the State
of New York as amended or changed.
All definitions, terms, conditions, limitations, and qualification
requirements of New York Real Property Tax Law § 466-k are
incorporated herein and shall apply to all applications under this
article.
The exemption under this article shall be granted subject to
the following requirements:
A.
The applicant must reside in the Town of Parma.
B.
The applicant must be a qualified enrolled member of the incorporated
volunteer fire company or fire departments or incorporated volunteer
ambulance service which serves the Town of Parma.
C.
The property is the primary residence of the applicant.
D.
The property is used exclusively for residential purposes of the
applicant.
E.
The applicant has been certified to the Town as being an enrolled
member of the incorporated volunteer fire company or fire department,
or the incorporated volunteer ambulance service, for at least two
years prior to the date of the making of such application. It shall
be the obligation of the applicant to secure such certification, in
writing, from the Membership Secretary or such other officer of the
certifying organization, and to submit the same as part of the application
for the exemption provided for herein.
F.
Lifetime exemption qualifications are as provided for in Real Property
Tax Law § 466-k(3).
G.
Application for such exemption shall be filed annually with the Town
Assessor on or before the taxable status date.
