466-E*4 - Volunteer firefighters and volunteer ambulance workers; certain county.

* §  466-e.  Volunteer  firefighters  and volunteer ambulance workers;  certain county. 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 twenty-five  thousand  inhabitants  but  less  than  two   hundred   fifty   thousand  inhabitants,  determined  in  accordance  with  the two thousand federal  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 county 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.    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  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.* NB There are 4 § 466-e's