466-A - Volunteer firefighters and volunteer ambulance workers; certain counties.

§  466-a.  Volunteer  firefighters  and  volunteer  ambulance workers;  certain counties.  1. 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  any  county  having  a population of more than two hundred sixty-one  thousand  inhabitants  but  less  than  two  hundred  seventy   thousand  inhabitants,  determined  in accordance with the 1990 federal census, or  in any county having a population of  more  than  ninety-eight  thousand  seven   hundred   inhabitants   but   less   than  ninety-nine  thousand  inhabitants, as determined by the latest federal decennial census, shall  be exempt from taxation to the extent of ten  percent  of  the  assessed  value  of  such  property  for  city,  village, town, part town, special  district or county purposes, exclusive of special assessments,  provided  that  the  governing  body  of  a city, village, town or county, after a  public hearing, adopts a local law, ordinance  or  resolution  providing  therefor;  provided  further,  however,  that such exemption shall in no  event exceed three thousand  dollars  multiplied  by  the  latest  state  equalization  rate for the assessing unit in which such real property is  located.    2. 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 county unless:    (a) the applicant resides in the city, town or village which is served  by such incorporated  volunteer  fire  company  or  fire  department  or  incorporated voluntary ambulance service;    (b) the property is the primary residence of the applicant;    (c)  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    (d)  the  applicant  has  been  certified  by  the  authority   having  jurisdiction  for  the  incorporated  volunteer  fire  company  or  fire  department as an enrolled member of  such  incorporated  volunteer  fire  company  or fire department for at least five years or the applicant has  been certified by the authority having jurisdiction for the incorporated  voluntary ambulance service as an enrolled member of  such  incorporated  voluntary  ambulance  service  for  at least five years. It shall be the  duty and responsibility of the municipality which adopts  a  local  law,  ordinance  or  resolution  pursuant  to  this  section  to determine the  procedure for certification.    3. Any enrolled member of an incorporated volunteer fire company, fire  department or incorporated voluntary ambulance service who accrues  more  than twenty 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 ten  percent  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 such a county provided  that  the  governing  body  of  a  village,  town  or  county,  after a public hearing, adopts a local law,  ordinance or resolution providing therefor.    4. Application for such exemption shall be filed with the assessor  or  other  agency,  department  or  office  designated  by  the municipality  offering such exemption on or before the taxable status date on  a  form  as prescribed by the state board.    5.  No applicant who is a volunteer firefighter or volunteer ambulance  worker who by reason of such status is receiving any benefit  under  theprovisions  of  this article on the effective date of this section shall  suffer any diminution of such benefit because of the provisions of  this  section.