[Adopted 2-14-2023 by L.L. No. 4-2023]
A.
Any enrolled member who has been certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire department,
or voluntary ambulance service as an enrolled member of such incorporated
volunteer fire company, fire department, or voluntary ambulance service,
and such company, department, or service provides service to the Town
of Ulysses, will be entitled to a 10% reduction in the taxable value
of their primary residence for Town tax purposes.
B.
Any member who has achieved over 20 years of accumulated service
shall be considered a life member and this exemption will continue
for the remainder of their life for so long as the property serves
as their primary residence.
C.
Any un-remarried spouse of a volunteer who was killed in the line
of duty shall continue to receive the exemption if:
(1)
The authority having jurisdiction certifies that the un-remarried
spouse is an unremarried spouse of a volunteer who was killed in the
line of duty and who was eligible for the exemption; and
(2)
The volunteer had accumulated five years of service; and
(3)
The residence at which the volunteer resided continues to be the
primary residence of the un-remarried spouse.
D.
Any un-remarried spouse of a volunteer who passed away shall continue
to receive the exemption if:
(1)
The authority having jurisdiction certifies that the un-remarried
spouse is an unremarried spouse of a volunteer who passed away and
who was eligible for the exemption; and
(2)
The volunteer had accumulated 20 years of service; and
(3)
The residence at which the volunteer resided continues to be the
primary residence of the un-remarried spouse.
A.
The exemption provided for pursuant to § 174-7 shall not be granted until a volunteer has achieved a minimum of two years of service.
B.
The property for which the exemption is applied shall be entirely
or partially owned by the volunteer or their un-remarried spouse,
and must be used exclusively for residential purposes; provided, however,
that in the event any portion of such property is not used exclusively
for residential purposes, such nonresidential portion shall be subject
to taxation and the remaining portion only shall be entitled to the
exemption.
C.
Application for the exemption shall be filed annually by the person
seeking the exemption, on or before the taxable status date, with
the assessor responsible for preparing the assessment roll for the
Town of Ulysses, on the form as prescribed by the New York State Commissioner
of Taxation and Finance. The Town of Ulysses shall maintain written
guidelines, available upon request, as to the requirements of an enrolled
volunteer member relating to this exemption.
The Town Board of the Town of Ulysses is authorized to adopt
a certification procedure by resolution as it deems necessary and
appropriate.
