HomeMy WebLinkAboutI - 07 Real Property Tax ExemptionCortlandville Fire District r
,F
999 State Route 13, Cortland, NY 13045
Phone: (607) 753-9014-4T7'ACK DAVV�
Email: commissionerminutes@cortlandvillefire.org
CORTLANDVILLE FIRE DISTRICT
RESOLUTION AUTHORIZING PARTIALREAL PROPERTY TAX EXEMPTION
FOR VOLUNTEER FIREFIGHTERS AND
VOLUNTEER AMBULANCE SERVICE WORKERS
The Board of Fire Commissioners of Cortlandville Fire District ("Fire District") at a Meeting
held on the 21St day of March 2023, adopted the following resolution by majority vote:
WHEREAS, pursuant to Chapter 670 of the Laws of 2022 effective December 9, 2022, the state
Real Property Tax Law was amended by adding a new §466-a authorizing local governments
including fire districts, to enact by resolution a ten (10%) percent partial real property tax
exemption of the assessed value of the primary residence owned by a qualified enrolled member
of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance
service that serves the city, town or village where the Fire District is located; and
WHEREAS, the intent of this Resolution is to permit the partial real property tax exemption for
qualified enrolled members of said emergency services organizations for real property taxes
imposed by the Fire District; and
WHEREAS, on March 21 sc , 2023, after providing the statutorily required notice, a Public
Hearing was conducted by the Fire District to solicit input and to hear all persons interested in the
partial real property tax exemption of the assessed value of the primary residence owned by a
qualified enrolled member of said emergency service organizations that serve the Fire District;
and
NOW THEREFORE, BE IT RESOLVED, that the primary residential real property located in
the Fire District that is owned by an enrolled member of a volunteer fire company, volunteer fire
department or incorporated voluntary ambulance service that provide services within the city, town
or village which is served by the Fire District shall be exempt from taxation and assessments
levied by the Fire District to the extent of ten percent (10%) of the assessed value of such property,
exclusive of special assessments, subject to the requirements set forth in this herein; and
BE IT FURTHER RESOLVED, that for purposes of this Resolution the "Authority Having
Jurisdiction" shall mean the Board of Fire Commissioners of the Fire District;
BE IT FURTHER RESOLVED, that such exemption shall not be granted unless:
A. The applicant resides in the Fire District which is served by the above listed
incorporated volunteer fire company, volunteer fire department or incorporated
voluntary ambulance service of which the applicant is a qualified enrolled
member;
B. the property is the primary residence of the applicant;
C. the property is used exclusively for residential purposes; provided, however, that if
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 Resolution; and
D. the applicant has been certified by the authority having jurisdiction for the
incorporated volunteer fire company, fire department, or voluntary ambulance service
as an enrolled member who has served such incorporated volunteer fire company, fire
department, or voluntary ambulance service for at least two years; and
E. the applicant must submit such certification together with the tax exemption
application to the local assessor.
BE IT FURTHER RESOLVED, that 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 (10%) exemption authorized by this Resolution for the
remainder of his or her life as long as his or her primary residence is located within the Fire
District, and
BE IT FURTHER RESOLVED, that the property tax exemption authorized by this
Resolution and granted to an enrolled member of an incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service shall, upon application, be continued
to such deceased enrolled member's un-remarried spouse if such member is killed in the line of
duty, provided that:
A. Such un-remarried spouse is certified by the authority having jurisdiction for the
incorporated volunteer fire company, fire department, or incorporated voluntary
ambulance service as an un-remarried spouse of such enrolled member who was
killed in the line of duty;
B. such deceased volunteer had been an enrolled member for at least five (5) years; and
C. such deceased volunteer had been receiving the exemption prior to his or her death,
and
BE IT FURTHER RESOLVED, that the property tax exemption authorized by this
Resolution and granted to an enrolled member of an incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service shall, upon application, be continued to
such deceased enrolled member's un-remarried spouse, provided that:
A. Such un-remarried spouse is certified by the authority having jurisdiction for
the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an un-remarried spouse of such enrolled
member;
B. such deceased volunteer had been an enrolled member for at least twenty (20)
years; and
C. such deceased volunteer and un-remarried spouse had been receiving the
exemption for such property prior to the death of such volunteer, and
BE IT FURTHER RESOLVED, that an application form for such exemption and a
certification provided by the appropriate authority having jurisdiction shall be filed with the
Assessor for the Town on or before the taxable status date of each year or as otherwise required
as prescribed by New York State, and
BE IT FURTHER RESOLVED, that 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
Article 4 of the state Real Property Tax Law on the effective date of this Resolution shall suffer
any diminution of such benefit because of the provisions of this Resolution, and
BE IT FURTHER RESOLVED, that this Resolution shall take effect
immediately. Motion to adopt the Resolution made by Commissioner Anthony
Cincotta.
Seconded by Commissioner
On the Motion
Commissioner Whitney X Aye Nay
Commissioner Biviano X Aye Nay
Commissioner Alteri X Aye Nay
Commissioner Cincotta X Aye Nay
Commissioner Dugan X Aye Nay
The Resolution was adopted.
Dated: March 21, 2023
Courtney etcalf, Secre ary
Cortlandville Fire District
c3