[Adopted 2-23-2023 by L.L. No. 1-2023; amended 5-10-2023 by L.L. No. 4-2023]
The purpose of this article is to provide a partial exemption from taxation imposed by the Town of Wallkill upon real property situated within the Town of Wallkill owned by persons who voluntarily serve as members of any of The Districts under the parameters set forth herein, pursuant to the authority vested in the Town by § 466-a of the Real Property Tax Law of the State of New York.
A. 
Real property owned by an enrolled volunteer member of any of The Districts, or such enrolled member and spouse residing within the Town of Wallkill shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments.
B. 
Such exemption shall not be granted to an enrolled member of any of The Districts unless:
(1) 
The applicant resides within the Town of Wallkill;
(2) 
The property is the primary residence of the applicant;
(3) 
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 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 section; and
(4) 
The applicant has been certified by the authority having jurisdiction for The District in question as an enrolled member of said District having served a minimum of two consecutive years of service. The Chief of The District, or his/her designee, shall determine eligibility for the exemption established hereunder utilizing the official service records of each applicant.
Any enrolled member of any of The Districts who accrues more than 20 years of active service and is so certified by the Town Board shall be granted the 10% 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 of Wallkill.
Unremarried spouses of volunteer firefighters killed in the line of duty shall be entitled to continue the partial exemption granted hereunder; provided, however, that:
A. 
Such unremarried spouse is certified by the Town of Wallkill as an unremarried spouse of an enrolled member of any of The Districts who was killed in the line of duty; and
B. 
Such deceased volunteer had been an enrolled member for at least five years; and
C. 
Such deceased volunteer had been receiving the exemption prior to his or her death.
Unremarried spouses of deceased volunteer firefighters shall be entitled to continue the partial exemption granted hereunder; provided, however, that:
A. 
Such unremarried spouse is certified by the Town of Wallkill as an unremarried spouse of an enrolled member of any of The Districts who is deceased; and
B. 
Such deceased volunteer had been an enrolled member for at least 20 years; and
C. 
Such deceased volunteer and unremarried spouse had been receiving the exemption prior to his or her death.
[Amended 5-10-2023 by L.L. No. 4-2023]
A volunteer firefighter must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Town of Wallkill, on a form as prescribed by the New York State Commissioner of Taxation and Finance. The Town of Wallkill. Nothing contained herein shall cause an individual who currently holds the right to receive any type of volunteer firefighter residential property tax exemption prior to the enactment of this article from losing said exemption during the period that an application under this article is being processed for approval and inclusion on the next available tax roll.