HomeMy WebLinkAboutLL2023, No. 02, Firefighter Property Tax Exemption The Town of Danby
1830 Danby Road, Ithaca, NY 14850
danby.ny.gov
Janice Adelman, Town Clerk
I Cindy Katz, Deputy Town Clerk
=tom, - +1-607-277-4788 1 clerkoffice4a danby.ny.gov
Mary Ann Barr2021
Local Law No 02 of 2o23 To Authorize Section 466-a of the New York State Real
Property Tax Law—A Property Tax Exemption to Volunteer Firefighters 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 service will be entitled to a io%
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 lo% exemption if:
a. The AHJ certifies that the un-remarried spouse is eligible for the exemption.
b. Volunteer had accumulated S(five) years of service.
c. Residence continues to be the primary residence of the surviving spouse.
D. Any un-remarried surviving spouse of a volunteer who passed away shall continue to
receive the lo% exemption if:
a. The AHJ certifies that the un-remarried spouse is eligible for the exemption.
b. Volunteer had accumulated 20 (twenty) years of service.
c. Residence continues to be the primary residence of the surviving spouse.
Town of Danby, NY Resolution 100 of 2021 To Complete Type 11 SEOR For Sewer Development Study
Section 3:Terms and conditions.
The following terms and conditions shall be applied in the implementation of this article:
A. No such exemption shall be granted until a volunteer has achieved a minimum of 2
years of service.
Section 4: Effective Date
This law shall take effect immediately upon passage and shall be applicable for all
assessment rolls filed after this date.
Vote on 7 February 2023 to approve Local Law 2 of 2023
Councilperson Aye Nay Abstain
Connors X
Hunter X
Weissburg X
Woodworth X
Gagnon X
I,Janice Adelman, do hereby certify that the above local law was passed at a meeting of the
Town of Danby held on 7 February 2023, is incorporated in the original minutes of said
meeting, and, that said resolution to approve Local Law 2 of 2023 has not been altered,
amended, or revoked, and is in full force and effect.
Janice Adelman
Town Clerk
Official Seal of Municipality
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