[Adopted 1-18-2006 by L.L. No. 1-2006]
This article shall be known as the "Volunteer
Fire fighters and Volunteer Ambulance Workers Exemption Law of the
Town of Clay."
The purpose of this article is to provide for
an exemption from taxation to members of volunteer fire companies
and volunteer ambulance services of the Town of Clay as provided in
§ 466-g of the Real Property Tax Law of the State of New
York.
The meanings of words and expressions as used
in this article shall be identical to their meanings as used in § 466g
of the Real Property Tax Law of the State of New York and further,
for the purpose of this article, the term "enrolled member" shall
mean an individual who would be eligible for a service award program
using the criteria for such service award programs set forth in § 217
or § 219-e of the General Municipal Law, which criteria
as in effect on the date of enactment of this article and made a part
hereof.
Real property, which is the primary residence
of and owned by an enrolled member of an incorporated volunteer fire
company, fire department or incorporated voluntary ambulance service
or such enrolled member and spouse residing in the Town of Clay, shall
be exempt from taxation to the extent of 10% of the assessed value
of such property for Town 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.
That each incorporated volunteer fire company,
fire department or incorporated volunteer ambulance service within
the Town of Clay service shall submit to the assessor within the Town
of Clay, in which each such applicant must reside, a completed list
of enrolled members, with their respective dates of service with such
incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service, and the assessor shall then review all
applicants and certify those applicants who meet the necessary criteria
to be eligible for this exemption.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in the Town,
unless the following conditions are met:
A.Â
The applicant for such exemption resides in the Town
of Clay; which is served by such incorporated volunteer fire company,
fire department, or incorporated volunteer ambulance service;
B.Â
The property on which the exemption is claimed is
the primary residence of the applicant;
C.Â
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;
D.Â
The applicant has completed five years of active service
as an enrolled member with an incorporated volunteer fire company,
fire department or incorporated volunteer ambulance service as certified
company as an enrolled member of such incorporated voluntary ambulance
for at least five years. Such certification shall be in the form of
a letter on volunteer fire company, fire department or incorporated
ambulance services letterhead, as applicable, signed by the senior
officer.
E.Â
That application for such exemption shall be filed
annually with the assessor of the Town of Clay on or before the annual
taxable status date for that municipality on a form as prescribed
by the State Board of Equalization and Assessment.
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 Town of Clay 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 as long as his
or her primary residence is located within the Town of Clay, exclusive
of special assessments, provided further, however, that such exemption
shall in no event exceed $3,000 multiplied by the latest state equalization
rate for the assessing unit in which such real property is located.
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 this Article IV of the Real Property Tax Law on the effective date of this article shall not suffer any diminution of such benefit because of the provisions of this article.
That in accordance with § 844 of the
New York State Real Property Tax Law, this Town Board hereby designates
that the exemption enacted by this article shall be included in the
total valuation for purposes of calculating the taxable assessed value
in the Town of Clay.
This article shall take effect immediately upon
filing with the Secretary of State and shall apply to real property
having a taxable status on or after the first day of January next
succeeding the date on which this article shall have become law and
shall expire and not apply to property having a taxable status date
after January 1, 2011 without further action.
