[Adopted 2-13-2023 by L.L. No. 6-2023]
As used in this article, the following terms shall have the
meanings indicated:
An enrolled member of a fire/ambulance company.
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the Town of Ithaca.
Pursuant to the provisions of Real Property Tax Law § 466-a
and this article, real property which is the primary residence of
an enrolled member, or of an enrolled member and such member's spouse,
shall be entitled to an exemption from all Town real property taxes,
exclusive of special assessments, to the extent of 10% of the assessed
value of such property.
Qualifications for annual exemption:
A.
The enrolled member applicant must reside in the Town of Ithaca;
B.
The property is the primary residence of the enrolled member applicant;
C.
The property must be used exclusively for residential purposes; provided,
however, that in the event any portion of such property is not used
exclusively for the enrolled member 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 enrolled member applicant has been certified by the authority
having jurisdiction for the Town fire/ambulance company as an enrolled
member of such fire/ambulance company for at least two years.
Qualifications for lifetime exemption:
A.
The enrolled member applicant must reside in the Town;
B.
The property is the primary residence of the enrolled member applicant;
C.
The enrolled member applicant has been certified by the authority
having jurisdiction for a Town fire/ambulance company as an enrolled
member of such fire/ambulance company for more than 20 years;
D.
The property must be used exclusively for residential purposes; provided,
however, that in the event any portion of such property is not used
exclusively for the enrolled member 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.
Application for such exemption shall be filed with the Tompkins
County Assessment Department on or before the taxable status date
on a form as prescribed by the New York State Department of Taxation
and Finance Commissioner or their designee.
