[Adopted 10-13-2023 by L.L. No. 6-2023]
This article may be cited as the "Volunteer Firefighters and Ambulance Workers Tax Exemption Law of the Village of Caledonia, New York."
This article is adopted pursuant to the authority granted by Real Property Tax Law § 466-a. All definitions, terms and conditions of such statute shall apply to this article.
The intent of this article is to adopt a real property tax exemption for certain qualifying volunteer firefighters and volunteer ambulance workers in accordance with New York State Real Property Tax Law § 466-a.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in the Village of Caledonia shall be exempt from taxation to the extent of 10% of the assessed valuation for county purposes, provided the owner(s) meet the qualifications set forth below.
To be eligible for the exemption authorized by Real Property Tax Law § 466-a and implemented by this article, the real property must be owned by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in the Village of Caledonia subject to the following additional requirements:
A. 
The enrolled member resides in the Village of Caledonia;
B. 
The property is the primary residence of the enrolled member;
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 enrolled member'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 enrolled member has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service for at least two years.
Any enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in the Village of Caledonia who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, who also meets all the requirements set forth in § 192-36, shall be granted the 10% exemption as described above for the remainder of his or her life as long as his or her primary residence is located within the Village of Caledonia.
An unremarried spouse of volunteer firefighter or volunteer ambulance worker killed in the line of duty shall be eligible to receive the 10% exemption as described above, provided that: (a) such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member; 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.
An unremarried spouse of a deceased volunteer firefighter or volunteer ambulance worker shall be eligible to receive the 10% exemption as described above, provided that: (a) such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an unremarried spouse of a deceased enrolled member; 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 the death of such volunteer.
Any other local law, ordinance, or resolution inconsistent herewith is hereby repealed. This article expressly repeals and replaces any prior local law adopted by this Board establishing such exemption.
Should any provision of this article declared by the courts to be unconstitutional or invalid, such decision shall not affect the validity of this article as a whole or any part thereof other than the part so decided to be unconstitutional or invalid.
This article shall be effective upon its adoption and filing with the Secretary of State.