[Adopted 5-19-2003 by L.L. No. 3-2003]
This article shall be known as the "Town of
Hyde Park Volunteer Fire fighters and Ambulance Workers Exemption
Law."
[Amended 2-27-2023 by L.L. No. 2-2023]
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 up to 10% of the assessed value of such
property for Town, special district, or fire district, exclusive of
special assessments.
B.
Eligibility.
Such exemption shall be granted to an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service residing in such Town, provided that:
(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 for
at least five years.
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 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.
D.
Unremarried
spouses of volunteer firefighters or volunteer ambulance workers killed
in the line of duty shall be entitled to continue an exemption or
reinstate a preexisting exemption claimed under this article by an
enrolled member of an incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service to such deceased enrolled
member's unremarried spouse if such member is killed in the line of
duty; provided, however, that:
(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.
E.
Unremarried
spouses of deceased volunteer firefighters or volunteer ambulance
workers shall be entitled to continue an exemption or reinstate a
preexisting exemption to an unremarried spouse of a deceased enrolled
member of an incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service; provided, however, that:
(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 20 years;
and
(3)
Such
deceased volunteer and unremarried spouse had been receiving the exemption
for such property prior to the death of such volunteer.
F.
Application
for such exemption shall be filed with the Assessor or other agency,
department or office designated by the municipality, school district
and/or fire district offering such exemption on or before the taxable
status date on a form as prescribed by the Commissioner.
G.
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 this article on the effective date of this section shall suffer
any diminution of such benefit because of the provisions of this section.
A.
Applicants for the exemption shall file with the Town of Hyde Park Assessor the application for volunteer fire fighters/ambulance workers exemption prepared by the New York State Board of Real Property Services for Dutchess County residents. Proof of primary residence shall be provided to the Assessor with the application. The certification required by Subsection B of this section shall also be submitted with the application. Said application must be filed annually, on or before the taxable status date of the Town of Hyde Park.
B.
Proof of certification of enrolled membership in a
volunteer fire company or department or ambulance service must be
provided to the Town Assessor on a form provided by the Town. Said
certification shall be in the form of a signed statement from the
Chief of the fire department or ambulance service certifying the date
the fire fighter or ambulance worker became an enrolled member of
the department, that the fire fighter or ambulance worker has been
an enrolled member since that date and is currently an enrolled member
and that the name of the fire fighter or ambulance worker is specified
on the list maintained by the company or department for the purposes
of Volunteer Fire fighters' Benefit Law or Volunteer Ambulance Workers'
Benefit Law. The Chief may file an original statement with an aggregate
list of fire fighters and ambulance workers with the Assessor in lieu
of providing individual certifications.
