[Adopted 2-22-2023 by L.L. No. 1-2023]
The Real Property Tax Law has been amended to allow a town to
grant a partial tax exemption on real property owned by an enrolled
active member of an incorporated volunteer fire company or fire department
or such member and spouse. Said partial exemption is 10% of the assessed
value of such property for all town and special district purposes,
exclusive of special assessments.
The Town of Shandaken authorizes an exemption of 10% of the
assessed value of property owned by such enrolled active members as
set forth below or such enrolled member and spouse. Said exemption
applies to taxation with respect to Town and special district purposes,
exclusive of special assessments.
Upon application, such exemption shall be granted to an enrolled
active member of an incorporated volunteer fire company or fire department
provided that:
A.
The applicant resides in the Town of Shandaken and the Town of Shandaken
is served by such incorporated volunteer fire company or fire department
in which the applicant is an enrolled member;
B.
The property is the primary residence of the applicant;
C.
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
D.
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company or fire department as
an enrolled member of such incorporated volunteer fire company or
fire department for at least two years.
Any enrolled member of an incorporated volunteer fire company
or fire department who accrues more than 20 years of active service
and is so certified by the authority having jurisdiction for the incorporated
volunteer fire company or fire department shall be granted the 10%
exemption as authorized by this article for the remainder of his or
her life as long as his or her primary residence is located within
the Town of Shandaken, New York.
Application for such exemption shall be filed with the Town
Assessor on or before the taxable status date on a form as prescribed
by the Commissioner of Tax and Finance.
No applicant who is a volunteer firefighter who by reason of
such status is receiving any benefit under the provisions of Article
4 of the Real Property Tax Law on the effective date of this article
shall suffer any diminution of such benefit because of the provisions
of this article.
Each incorporated volunteer fire company or incorporated volunteer
fire department shall file a notice annually, prior to the applicable
taxable status date, with the Town Assessor certifying its then currently
enrolled members with two or more years of service. Such notice shall
list, as of the applicable taxable status date the number of years
of service served by each such enrolled member and such enrolled member's
address of residence.
All other Ordinances or Local Laws of the Town of Shandaken
which are in conflict with the provisions of this article are hereby
superseded or repealed to the extent necessary to give this article
force and effect during its effective period.
This article shall take effect immediately upon filing with
the Secretary of State.
