[Adopted 1-9-2024 by L.L. No. 2-2024]
The Town values its volunteer firefighters and ambulance workers and seeks to provide qualifying volunteers and their spouses with a partial real property tax exemption. This article sets forth the requirements that must be met for volunteers to qualify for a 10% real property tax exemption.
A 10% real property tax exemption shall be granted to real property in the Town, provided that the following eligibility requirements are met:
A. 
The property is owned or jointly owned by a current member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service serving the Town of Richmond who has met the minimum service requirements ("volunteer"); and
B. 
The property is used exclusively for the volunteer's primary residence, and any portion of the property that is not used exclusively for such purposes shall not be entitled to this exemption; and
C. 
The volunteer does not receive an exemption under this article on any other parcel of real property; and
D. 
The volunteer is currently enrolled as a member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service that serves the Town and has been certified, pursuant to § 178-24, to have met a two-year service minimum; and
E. 
If an applicant receives this exemption, the applicant cannot claim a New York State income tax credit for the same volunteer service. However, if the property has multiple owners, the owner(s) whose volunteer service was not the basis of this exemption is eligible to claim that income tax credit.
Volunteer firefighters or volunteer ambulance workers shall receive a 10% real property tax exemption on eligible property for the remainder of his or her lifetime if the following qualifications are met:
A. 
The volunteer is certified by the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service to have accrued over 20 years of active service in an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and
B. 
The volunteer owns and resides at real property used as his or her primary residence in the Town of Richmond.
The spouses of deceased volunteer firefighters or volunteer ambulance workers who have not remarried shall receive a 10% real property tax exemption for the remainder of his or her lifetime if the following qualifications are met:
A. 
The spouse is certified by the Town of Richmond 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 Richmond; and
B. 
The deceased volunteer was an enrolled member for at least 20 years or at least five years if the volunteer was killed in the line of duty; and
C. 
The deceased volunteer and unremarried spouse were receiving an exemption under this article for such property prior to the death of the volunteer.
No volunteer firefighter or volunteer ambulance worker and/or unremarried spouses of deceased volunteer firefighters and volunteer ambulance workers who received a partial real property tax exemption under the Town of Richmond Code and New York State law prior to this article going into effect shall suffer any diminution of such benefit because of the provisions of this article.
An application to receive a partial real property tax exemption under this article shall be filed with the Town Assessor on or before the taxable status date on a form as prescribed by the New York State Taxation and Finance Commissioner. The Town of Richmond must provide written eligibility requirements and guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption.
Each incorporated volunteer fire company, incorporated volunteer fire department, and incorporated voluntary ambulance service serving the Town of Richmond shall file a notice annually, prior to the applicable taxable status date, with the Town of Richmond Assessor certifying its enrolled members that have 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.