[Adopted 2-14-2023 by L.L. No. 1-2023]
The Board hereby finds and determines that it is in the best
interests of the Town to offer to its residents who are volunteer
firefighter or volunteer ambulance workers with a real property tax
exemption in accordance with New York State Real Property Tax Law.
Therefore, the purpose of this article is to provide the maximum benefit
permissible to the residents of the Town who are volunteer firefighters
and volunteer ambulance workers meeting certain criteria.
As used in this article, the following terms shall have the
meanings indicated:
The individual or entity tasked with providing assessment
services to the Town of Hartford.
A presently enrolled member with at least two years of service,
or a not-presently enrolled member with at least 20 years of service,
of the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service, which serves the Town of Hartford, and
who resides within the Town of Hartford.
An un-remarried spouse of a deceased enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service which serves the Town of Hartford and
who was receiving the exemption created by this article as a qualifying
member before their death where the deceased spouse had either: (1)
five years of service and was killed in the line of duty; or (2) had
at least 20 years of service to such organization.
A.
Qualifying
residential real property owned by a qualifying member or owned by
a qualifying Member and their spouse shall be exempt from taxation
to the extent of 10% of the assessed value of such property provided
that:
(1)
The
property is the primary residence of the qualifying member;
(2)
The
property is used exclusively for residential purposes; provided however
that in the event any portion of such property is not used exclusively
for the residence of the qualifying member but is used for other purposes
such portion shall be subject to taxation and the remaining residential
portion only shall be entitled to the exemption provided by this article.
B.
Qualified spouses
shall be entitled to continue to receive the exemption created by
this article after the death of their spouse for such period that
they continue to own such exempted property and use it for residential
purposes provided however that in the event any portion of such property
is not used exclusively for the residence of the qualified spouse
but is used for other purposes such portion shall be subject to taxation
and the remaining residential portion only shall be entitled to the
exemption provided by this article.
Application for the exemption under this section shall be made
to the assessor. The application shall be on a form prescribed by
the Commissioner for the New York State Department of Taxation and
Finance and shall be submitted to the assessor on or before the taxable
status date. All incorporated volunteer fire companies, fire departments,
or incorporated voluntary ambulance services with members who may
qualify for this exemption shall, by the taxable status date, provide
to the assessor a list of all enrolled members which includes each
members enrollment commencement date. The assessor shall review such
timely applications and certify on behalf of the Town that qualified
members or qualified spouses meet the requirements of this article
and are entitled to the exemption provided by this article.
This article shall take effect immediately upon filing with
the Secretary of State.
