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.