Exciting enhancements are coming soon to eCode360! Learn more 🡪
Town of Newburgh, NY
Orange County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Code
New Laws (0) Index
[Adopted 2-6-2006 by L.L. No. 1-2006[1]]
[1]
Editor's Note: The exemption provided for by this local law shall apply to assessed valuations for the 3-1-2006, taxable status date and thereafter. The local law shall not apply retroactively.
This article is adopted pursuant to Chapter 74 of the Laws of 2005 which added a new § 466-f to the New York State Real Property Tax Law to provide a partial real property tax exemption for qualified members of incorporated volunteer fire companies, fire departments and incorporated voluntary ambulance services. Members of volunteer fire companies, fire departments and ambulance services provide invaluable services to the people of the Town of Newburgh. In order to be certified and recertified, such volunteers must undertake numerous hours of training on their own time and frequently at their own expense. The purpose of this exemption is to maintain the ranks of the volunteer corps and encourage volunteers to join. The enabling legislation enacted by the state requires that localities adopt a local law in order to afford those volunteers such exemption.
As used in this article, the following terms shall have the meaning indicated:
LIFETIME TAX EXEMPTION
A tax exemption as authorized by this article 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 more than 20 years prior to submitting an application for such tax exemption and has obtained a certificate from the authority having jurisdiction for such organization certifying to such membership and such 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 within Orange County.
QUALIFIED MEMBER
An individual who has been an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service for at least two years prior to submitting an application for tax exemption and has obtained a certificate from the authority having jurisdiction for such organization certifying to such membership.
[Amended 2-14-2023 by L.L. No. 2-2023]
TAX EXEMPTION
Ten percent of the assessed value of the real property constituting the applicant's primary residence for Town of Newburgh purposes, exclusive of special assessments.
[Amended 2-14-2023 by L.L. No. 2-2023]
[Amended 2-14-2023 by L.L. No. 2-2023]
A. 
An enrolled qualified member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service shall be granted a tax exemption as herein defined for property owned by the enrolled qualified member or the enrolled qualified member and spouse, provided that:
(1) 
Such qualified member resides in the Town of Newburgh and the Town of Newburgh is served by the incorporated volunteer fire company, fire department or the incorporated voluntary ambulance service of which the individual is a member;
(2) 
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 as the qualified member's residence, such exemption shall apply only to the portion of such property used exclusively for the member's residence. The assessor may request proof of primary residence; and
(3) 
Such qualified member files satisfactory proof of certification, as determined by the Town Board, of enrolled membership in the fire company or department or ambulance service and an application with the Town of Newburgh Assessor's office on or before the taxable status date on forms to be provided by the State Board of Real Property Services. The minimum certified service requirement for each applicant shall be at least two years of service.
(4) 
Each incorporated volunteer fire company, incorporated volunteer fire department and incorporated voluntary ambulance service serving the Town shall file a notice annually with the Assessor, prior to the applicable taxable status date, certifying its enrolled members with two or more years of service and surviving spouses of deceased members qualified for exemption. Such notice shall list, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member's address of residence.
B. 
An enrolled qualified member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service which serves Orange County who otherwise meets the above criteria, and has accrued more than 20 years of active service and is so certified by such organization shall be granted a lifetime tax exemption as herein defined of 10%.
C. 
An unremarried spouse of a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service may qualify for a continued exemption; provided, however, that:
[Added 2-14-2023 by L.L. No. 3-2023]
(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.
Applications for such exemption shall be filed with the assessor on or before the taxable status date on a form as prescribed by the State Board of Real Property Services.
D. 
The preexisting exemption of a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service may be continued or reinstated for such enrolled member's unremarried spouse if such member is killed in the line of duty; provided, however, that:
[Added 2-14-2023 by L.L. No. 4-2023]
(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 received the exemption prior to his or her death.
Applications for such exemption shall be filed with the assessor on or before the taxable status date on a form as prescribed by the State Board of Real Property Services.
The exemption provided under this article does not apply to special assessments, including but not limited to special assessments for special districts of the Town of Newburgh.