[Adopted 3-1-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. VI,
Exemption for Members of Volunteer Fire Companies or Ambulance Services,
adopted 1-8-2003 by L.L. No. 1-2003.
The purpose of this article is for the Town of Carmel to opt
in to the provisions of New York State Real Property Tax Law §466-a,
as amended December 9, 2022 (Chapter 670, Section 1, Laws of 2022),
and to provide a real property tax exemption on the assessed valuation
of certain real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, or to such enrolled member and spouse, as permitted
by the Real Property Tax Law.
An exemption from taxation of 10% of the assessed value of property
owned by an eligible person as set forth below is hereby granted with
respect to the Town, part-Town and special district charges, exclusive
of special assessment. Such exemption shall be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in the Town of
Carmel, provided that:
A.
The applicant
resides in the Town of Carmel, and the Town of Carmel is served by
such incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service;
B.
The property
is the primary residence of the applicant;
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 applicant'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 applicant
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 for a period of at
least five years. The Town of Carmel to determine the procedure for
certification. The applicant must submit proof of such certification,
together with the application, for an exemption.
E.
Lifetime
exemption. Any enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service 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 shall be granted
the 10% exemption as authorized by this section for the remainder
of his or her life as long as the property for which exemption is
sought under this article is the primary residence of the enrolled
member.
A.
Line of
duty death of member. Any exemption under this article shall be continued
to the unremarried spouse of an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service who is killed in the line of duty upon the following
conditions:
(1)
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 of such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service who was killed in the
line of duty; and
(2)
Such
deceased volunteer had been an enrolled member for at least five years;
and
(3)
Such
deceased volunteer had been receiving the exemption prior to his or
her death.
B.
Death
of member. Any exemption under this article shall be continued to
the unremarried spouse of a deceased member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service upon the following conditions:
(1)
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 of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service; and
(2)
Such
deceased volunteer had been an enrolled member for at least 25 years;
and
(3)
Such
deceased volunteer had been receiving the exemption prior to his or
her death.
A.
Application
for such exemption shall be filed with the Assessor on or before the
taxable status date, on a form as described by the Commissioner.
B.
No applicant
who is a volunteer firefighter or volunteer ambulance worker who,
by reason of such status, is receiving any benefit under the provisions
of Real Property Tax Law, Article 4, Exemptions, on the effective
date of this article shall suffer any diminution of such benefit because
of the provisions of this article.
