[Adopted 2-7-2023 by L.L. No. 1-2023]
The purpose of this article is to grant a partial exemption from taxation to qualifying volunteer firefighters and EMT workers in Tompkins County as authorized by § 466-a of the Real Property Tax Law.
A. 
Any enrolled member who has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department, or voluntary ambulance service will be entitled to a 10% reduction in their taxable value for County tax purposes.
B. 
Any member who has achieved over 20 years of accumulated service shall be considered a life member and the exemption will continue for the remainder of their life if the property serves as their primary residence.
C. 
Any unremarried surviving spouse of a volunteer who was killed in the line of duty shall continue to receive the 10% exemption if:
(1) 
The AHJ certifies that the unremarried spouse is eligible for the exemption.
(2) 
Volunteer had accumulated five years of service.
(3) 
Residence continues to be the primary residence of the surviving spouse.
D. 
Any unremarried surviving spouse of a volunteer who passed away shall continue to receive the 10% exemption if:
(1) 
The AHJ certifies that the unremarried spouse is eligible for the exemption.
(2) 
Volunteer had accumulated 20 years of service.
(3) 
Residence continues to be the primary residence of the surviving spouse.
The following terms and conditions shall be applied in the implementation of this article:
A. 
No such exemption shall be granted until a volunteer has achieved a minimum of two years of service.
This article shall take effect immediately upon passage and shall be applicable for all assessment rolls filed after this date.