The Real Property Tax Law has been amended by the addition of
a new § 466-k which permits a village 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. Said partial
exemption is 10% of the assessed value of such property for all Village
and special district purposes, exclusive of special assessments.
An exemption of 10% of assessed value of property owned by an
enrolled member as set forth below or such enrolled member and spouse
is hereby granted from taxation with respect to Village and special
district purposes, exclusive of special assessments.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service, provided that:
A. The applicant resides in the Village of Pittsford and the Village
of Pittsford is served by such incorporated volunteer fire company
or fire department or incorporated voluntary ambulance service in
which the applicant is an enrolled member;
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 two 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 service for at least two years.
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 Village of Pittsford, New York.
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 Commissioner of Tax and Finance.
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 on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.
Each incorporated volunteer fire company, incorporated volunteer
fire department and incorporated voluntary ambulance service shall
file a notice annually, prior to the applicable taxable status date,
with the Town Assessor certifying its enrolled members with two or
more years of service. Such notice shall list as of the applicable
taxable status date the number of years of service served by each
such enrolled member and such enrolled member's address of residence.