HomeMy WebLinkAbout2023 #2 A local law authorizing Section 466-a of the RPTL Town of Enfield 01-10-23 (002)Town of Enfield Local Law 2-2023 - A local law authorizing Section 466-a of the New York
State Real Property Tax Law – A Property Tax Exemption to Volunteer Firefighters and
Volunteer Ambulance Workers.
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 Enfield 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 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 surviving 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 service.
c. Residence continues to be the primary residence of the surviving spouse.
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.