HomeMy WebLinkAboutLL2023, No. 02, Firefighter Property Tax Exemption
Local Law No 02 of 2023 To Authorize Section 466-a of the New York State Real
Property Tax Law—A Property Tax Exemption to Volunteer Firef ighters and
Volunteer Ambulance Workers
Be it enacted by the Town Board of the Town of Danby as follows:
Section 1: Statutory Authority
The purpose of this article is to grant a partial exemption from taxation to qualifying
volunteer firefighters and EMT workers in the Town of Danby as authorized by § 466-a of the
Real Property Tax Law.
Section 2: Exemption granted.
A. Any enrolled member who has been certified by the Authority Having Jurisdiction
(AHJ) 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 ser vice will be entitled to a 10%
reduction in their taxable value for Town tax purposes.
B. Any member who has achieved over 20 years of accumulated service shall be
considered a life member and the exemption will continue for the remainder of their
life if the property serves as their primary residence.
C. Any un-remarried surviving spouse of a volunteer who was killed in the line of duty
shall continue to receive the 10% exemption if:
a. The AHJ certifies that the un-remarried spouse is eligible for the exemption.
b. Volunteer had accumulated 5 (five) years of service.
c. Residence continues to be the primary residence of the surviving spouse.
D. Any un-remarried sur viving spouse of a volunteer who passed away shall continue to
receive the 10% exemption if:
a. The AHJ certifies that the un-remarried spouse is eligible for the exemption.
b. Volunteer had accumulated 20 (twenty) years of ser vice.
c. Residence continues to be the primary residence of the surviving spouse.
Mary Ann Barr 2021
T he Town of Danby
1830 Danby Road, Ithaca, NY 14850
danby.ny.gov
Janice Adelman, Town Clerk
Cindy Katz, Deputy Town Clerk
+1-607-277-4788 | clerkoffice@danby.ny.gov
