[Adopted 7-11-2023 by L.L. No. 3-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. VI, Volunteer Fire Fighters and Ambulance Workers, adopted 10-28-2003 by L.L. No. 5-2003, as amended 6-10-2008 by L.L. No. 3-2008.
The purpose of this article is to extend the real property tax exemption authorized by § 466-a of the Real Property Tax Law as enacted by Chapter 670 of the Laws of 2022 to volunteer firefighters and ambulance workers for purposes of Town taxation.
A. 
Real property 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 shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town and special district purposes, exclusive of special assessments, as provided by Real Property Tax Law § 466-a. 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 such Town unless:
(1) 
The applicant resides in the Town which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(2) 
The property is the primary residence of the applicant;
(3) 
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
(4) 
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, as determined by the governing body of the Town; provided, however, that such governing body shall establish a minimum service requirement for each applicant of two years of service.
B. 
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 his or her primary residence is located within the Town of North Salem.
C. 
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty shall be entitled to continue the exemption or reinstate a pre-existing exemption claimed hereunder; provided, however, that:
(1) 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an un-remarried 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.
D. 
Un-remarried spouses of deceased firefighters or volunteer ambulance workers shall be entitled to continue the exemption or reinstate a pre-existing exemption claimed hereunder; provided, however, that:
(1) 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an un-remarried spouse of an 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 20 years; and
(3) 
Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
A. 
Applications for exemption shall be available from the Assessor on forms prescribed by the Commissioner.
B. 
For purposes of administrating the real property tax exemption under this article, the Assessor shall establish the procedure by which the authority having jurisdiction for the incorporated volunteer fire company or fire department or incorporated voluntary ambulance service shall certify the eligible enrolled members to the Assessor.