[Adopted 8-7-2023 by L.L. No. 3-2023]
It is the intent of the Town Board of the Town of Malta, County
of Saratoga, to provide a real property tax exemption to qualifying
volunteer firefighters and volunteer ambulance workers as set forth
in 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 volunteer ambulance workers.
The Town Board of the Town of Malta, County of Saratoga, hereby
provides a real property tax exemption of 10% of the assessed value
of real property with respect to Town taxes, exclusive of special
assessments and special district taxes, for individuals that meet
the following qualifications:
A.
The individual is an enrolled and certified member of an incorporated
volunteer fire company, fire department, or volunteer ambulance service
that serves the Town of Malta and has a minimum of two years of service;
and
B.
The individual resides in the Town of Malta; and
C.
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.
The Town Board of the Town of Malta, County of Saratoga, hereby
provides a lifetime real property tax exemption of 10% of the assessed
value of real property with respect to Town taxes, exclusive of special
assessments and special district taxes, 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 20 or more years of active service,
so long as their primary residence remains within the Town of Malta.
A.
Unremarried spouses of deceased volunteer firefighters or volunteer
ambulance workers. The exemption of a deceased volunteer firefighter
or volunteer ambulance worker shall continue and extend to an unremarried
spouse of the deceased volunteer firefighter or volunteer ambulance
worker for the spouse's lifetime in the event the deceased volunteer
provided 20 or more years of service, the deceased volunteer was receiving
the exemption on the property at the time of death, and the unremarried
spouse is certified by the Town Assessor as an unremarried spouse
of a deceased enrolled member of an incorporated volunteer fire company,
fire department or incorporated volunteer ambulance corps which serves
the Town of Malta, and the real property in question is the primary
residence of the unremarried surviving spouse.
B.
Unremarried spouses of volunteer firefighters or volunteer ambulance
workers killed in the line of duty. An unremarried spouse of a volunteer
firefighter or volunteer ambulance worker killed in the line of duty
may continue to receive an exemption for the remainder of the unremarried
spouse's lifetime provided the deceased volunteer was in service
for at least five years at the time of death, the volunteer firefighter
or ambulance worker received the exemption for the property prior
to death, and the unremarried spouse is certified by the Town Assessor
as an unremarried spouse of a deceased enrolled member of an incorporated
volunteer fire company, fire department or incorporated volunteer
ambulance corps which serves the Town of Malta, and that the deceased
volunteer was killed in the line of duty and the real property in
question is the primary residence of the unremarried surviving spouse.
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.
This article shall be effective immediately upon filing with
the Secretary of State.
