[Adopted 7-11-2023 by L.L. No. 3-2023]
It is the intent of the Town Board of the Town of LaFayette, County of Onondaga, to provide a real property tax exemption to qualifying volunteer firefighters and ambulance workers as set forth in New York Real Property Tax Law § 466-a.
Real Property Tax Law § 466-a authorizes the Town Board to adopt a local law providing a real property tax exemption of up to 10% of the assessed value of real property owned by qualifying volunteer firefighters and ambulance workers.
A. 
The Town Board of the Town of LaFayette, County of Onondaga, hereby provides a real property tax exemption of 10% of the assessed value of real property for individuals that meet the following qualifications:
(1) 
The individual is an enrolled and certified[1] member of an incorporated volunteer fire company, fire department, or volunteer ambulance service that serves the Town of LaFayette and has a minimum of two years of service; and
[1]
Editor's Note: See Subsection B, below.
(2) 
The individual resides in the Town and the property receiving the benefit is the primary residence of the individual and is used exclusively for residential purposes, and any portion of the property not used for residential purposes shall be subject to taxation.
B. 
Certifications shall be made, in writing, by the applicable organization and shall be approved via resolution by the Town Board.
The Town Board of the Town of LaFayette, County of Onondaga, hereby provides a lifetime real property tax exemption of 10% of the assessed value of real property for any individuals that have been certified by the authority having jurisdiction over an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as having accrued two or more years of active service, so long as their primary residence remains within the Town of LaFayette.
If any clause, sentence, paragraph, subdivision, or part of this article, or the application thereof to any person, firm or corporation, or circumstance, shall be adjusted by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, or part of this article, or in its application to the person, individual, firm or corporation or circumstance, directly involved in the controversy in which such judgment or order shall be rendered.