[Adopted 12-7-2005 by L.L. No. 8-2005]
The intent of this article is to adopt the provisions
of § 466-e of the Real Property Tax Law, to extend the property
tax exemption to volunteer fire fighters and ambulance workers to
encourage volunteerism in local fire and ambulance companies.
This article is adopted pursuant to the authority
of Real Property Tax Law § 466-e.
A.
Real Property owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated volunteer
ambulance service or such enrolled member and spouse residing in the
Town of New Hartford shall be entitled to a real property tax exemption
to the extent of 10% of the assessed value of such real property for
Town tax purposes only, exclusive of special assessments; provided,
however, that such exemption shall, under no circumstances, exceed
$3,000, multiplied by the latest state equalization rate for the assessing
unit in which such real property is located.
B.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or volunteer ambulance service in the Town of New Hartford unless:
(1)
The applicant for such exemption resides in the city,
town or village which is served by such incorporated volunteer fire
company, fire department or incorporated volunteer ambulance service.
(2)
The property on which the exemption is claimed is
the primary residence of the applicant.
(3)
The property is used exclusively for the applicant's
residential purposes; provided, however, that in the event any portion
of such property is not used exclusively as the applicant's residence
but is used for other purposes, such portion not used as residence
shall be subject to taxation and the remaining portion only shall
be entitled to the exemption provided for in this article.
(4)
The applicant has completed five years of active service
with an incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service and the applicant otherwise would be eligible
for a service award program using the criteria for such service awards
programs set forth in § 217 of the General Municipal Law,
which criteria are incorporated into this article and are specifically
made applicable to both volunteer fire fighters and volunteer ambulance
workers.
(5)
The incorporated volunteer fire company, fire department
or incorporated volunteer ambulance service has submitted to the Town
Assessor's office a complete list of enrolled members, with their
respective dates of service with such incorporated volunteer fire
company, fire department or incorporated volunteer ambulance service.
The Town Assessor shall then review all applicants and certify those
applicants who meet the necessary criteria to be eligible for this
exemption.
C.
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 ten-percent exemption as authorized
by this article for the remainder of his or her life and for as long
as his or her primary residence is located within the Town of New
Hartford.
D.
Application for such exemption shall be filed annually
with the Assessor of the Town of New Hartford, in which the applicant
resides on or before the annual taxable status date for the Town,
on a form as prescribed by the State Board of Equalization and Assessment.
E.
No applicant who is a volunteer fire fighter or volunteer
ambulance worker who, by reason of such status, is receiving any benefit
under the provisions of Article Four of the Real Property Tax Law
on the effective date of this article shall suffer any diminution
of such benefit because of the provisions of this article.
