HomeMy WebLinkAboutLL 6 of 2023 Chapter 239 Tax Exemption for Volunteer Firefighter Ambulance
TOWN OF ITHACA
LOCAL LAW NO. 6 OF THE YEAR 2023
A LOCAL LAW AMENDING CHAPTER 239 OF THE TOWN OF ITHACA CODE,
TITLED “TAXATION,” BY ADDING ARTICLE X TITLED “MEMBERS OF
VOLUNTEER FIRE COMPANIES AND AMBULANCE SERVICES EXEMPTION”
Be it enacted by the Town Board of the Town of Ithaca as follows:
Section 1. Chapter 239 (Taxation), of the Town of Ithaca Code, is amended adding Article
VIIII, “Member of Volunteer Fire Companies and Ambulance Services Exemption” as follows:
“Article X
Members of Volunteer Fire Companies and Ambulance Services Exemption
§ 239-48 Definitions.
As used in this article, the following terms shall have the meanings indicated:
ENROLLED MEMBER
An enrolled member of a fire/ambulance company.
FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer fire department, or
incorporated volunteer ambulance service serving the Town of Ithaca.
§ 239-49 Extent of exemption.
Pursuant to the provisions of Real Property Tax Law § 466-a and this article, real property which
is the primary residence of an enrolled member, or of an enrolled member and such member's
spouse, shall be entitled to an exemption from all Town real property taxes, exclusive of special
assessments, to the extent of 10% of the assessed value of such property.
§ 239-50 Qualifications for annual exemption.
Qualifications for annual exemption:
A. The enrolled member applicant must reside in the Town of Ithaca;
B. The property is the primary residence of the enrolled member applicant;
C. The property must be used exclusively for residential purposes; provided, however, that in
the event any portion of such property is not used exclusively for the enrolled member
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 article; and
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D. The enrolled member applicant has been certified by the authority having jurisdiction for the
Town fire/ambulance company as an enrolled member of such fire/ambulance company for
at least two years.
§ 239-51 Qualifications for lifetime exemption.
Qualifications for lifetime exemption:
A. The enrolled member applicant must reside in the Town;
B. The property is the primary residence of the enrolled member applicant;
C. The enrolled member applicant has been certified by the authority having jurisdiction for a
Town fire/ambulance company as an enrolled member of such fire/ambulance company for
more than 20 years;
D. The property must be used exclusively for residential purposes; provided, however, that in
the event any portion of such property is not used exclusively for the enrolled member
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 article.
§ 239-52 Application.
Application for such exemption shall be filed with the Tompkins County Assessment
Department on or before the taxable status date on a form as prescribed by the New York State
Department of Taxation and Finance Commissioner or their designee.
Section 2. In the event that any portion of this law is declared invalid by a court of competent
jurisdiction, the validity of the remaining portions shall not be affected by such declaration of
invalidity.
Section 3. This local law shall take effect immediately upon its filing with the New York
State Secretary of State.
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