[Adopted 11-21-2005 by L.L. No. 3-2005[1]]
[1]
Editor's Note: This local law provided that
it shall apply to taxable status dates occurring on or after such
local law was filed with the Office of the Secretary of State in accordance
with the New York State Municipal Home Rule Law.
As used in this article, the following terms
shall have the meanings indicated:
The tax exemption referred to herein provided to a person
who has been an enrolled member of an incorporated volunteer fire
company, fire department, or incorporated voluntary ambulance service
with active service for 20 years prior to submitting an application
for such tax exemption and who has obtained a certificate from such
organization certifying to membership and active service; which tax
exemption shall be provided to such member for the remainder of such
member's life as long as such member's primary residence is located
in the Town of Monroe.
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for five years prior to submitting an application
for tax exemption and has obtained a certificate from such organization
certifying to such membership.
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for Town purposes, exclusive of
special assessments; which exemption shall not exceed $3,000 multiplied
by the latest equalization rate available for the Town.
A qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service shall be afforded a tax exemption as herein defined, provided
that:
A.Â
Such qualified member resides in the Town of Monroe.
B.Â
The property upon which such qualified member is seeking
this exemption is the primary residence of such qualified member and
such property is used exclusively for residential purposes. To the
extent such property has uses other than residential, such exemption
shall apply only to the residential portion of such property.
C.Â
Such qualified member files the aforesaid certificate
annually with the Town Assessor's office on or before the taxable
status date on forms to be provided by the State Board.
