[Adopted 2-13-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: Section 6 of this local law provided that tax year 2023-24 is the first year of eligibility for this tax exemption.
Pursuant to and in accordance with Section 466-a of the New York Real Property Tax law, including any requirements in the relevant subsections thereof:
A. 
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, shall be exempt from Town taxation to the extent of ten percent of the assessed value of such property, but only so long the minimum service requirements in relation thereto of at least two years has been met. The enrollment status and minimum service requirement shall be certified in writing by the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service.
B. 
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service who accrues more than twenty 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 ten percent exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within the Town.
C. 
Exemption under this Section shall be granted in accordance with the Real Property Tax Law, including the requirements thereunder, and only upon application by the qualifying owner(s) (or spouse, in the case of subsection D, below) of such real property to be filed with the Office of the Town of Amherst Assessor, on or before the appropriate taxable status date for the Town, such application to be on a form, where available, prescribed by the State Board of Real Property Services.
D. 
Any existing exemption granted hereunder, or previously granted hereunder, may continue or be reinstated, respectively, to a deceased enrolled member's un-remarried spouse, where such deceased member was an enrolled member for at least five years was killed in the line of duty, all in accordance with all applicable requirements, including regarding certification, of New York Real Property Tax Law Section 466-a.
E. 
Any existing exemption granted hereunder, or previously granted hereunder, may continue or be reinstated, respectively, to a deceased enrolled member's un-remarried spouse, where such deceased member was an enrolled member for at least twenty years but not killed in the line of duty, all in accordance with all applicable requirements, including regarding certification, of New York Real Property Tax Law Section 466-a.
F. 
The Town Board may, from time to time, amend, supplement, change, modify or repeal this provision pursuant to the applicable provisions of New York State law.