This article is enacted for the purpose of providing a partial
tax exemption upon certain real property based upon the owner's membership
in the New Paltz Fire Department or New Paltz Rescue Squad volunteer
organizations, as permitted by § 466-a of New York's Real
Property Tax Law.
The purpose of this article is to provide a partial exemption
from taxation imposed by the Town of New Paltz upon certain real property
situated within the Town of New Paltz owned by persons who voluntarily
serve as members of the New Paltz Fire Department or the New Paltz
Rescue Squad under the parameters set forth herein, pursuant to the
authority vested in the Town by § 466-a of the Real Property
Tax Law of the State of New York.
Any enrolled member of the New Paltz Fire Department or New
Paltz Rescue Squad who accrues more than 20 years of active service
and is so certified by the Town Board 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 Town
of New Paltz.
Unremarried spouses of volunteer firefighters or rescue squad
workers killed in the line of duty shall be entitled to continue the
partial exemption granted hereunder; provided, however, that:
A. Such unremarried
spouse is certified by the Town of New Paltz as an unremarried spouse
of an enrolled member of the New Paltz Fire Department or New Paltz
Rescue Squad who was killed in the line of duty; and
B. Such deceased
volunteer had been an enrolled member for at least five years; and
C. Such deceased
volunteer had been receiving the exemption prior to his or her death.
Unremarried spouses of deceased volunteer firefighters or rescue
squad workers shall be entitled to continue the partial exemption
granted hereunder; provided, however, that:
A. Such unremarried
spouse is certified by the Town of New Paltz as an unremarried spouse
of an enrolled member of the New Paltz Fire Department or New Paltz
Rescue Squad who is deceased; and
B. Such deceased
volunteer had been an enrolled member for at least 20 years; and
C. Such deceased
volunteer and unremarried spouse had been receiving the exemption
prior to his or her death.
A volunteer firefighter or rescue squad worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the assessor responsible for
preparing the assessment roll for the Town of New Paltz on a form
as prescribed by the New York State Commissioner of Taxation and Finance.