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HomeMy WebLinkAboutJ - 12 Local Law - Tax Exemption Volunteer Fireman/Ambulance WorkersTOWN OF CORTLANDVILLE LOCAL LAW NO. _____ OF 2023 A LOCAL LAW AUTHORIZING REAL PROPERTY TAX EXEMPTION FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER AMBULANCE SERVICE WORKERS BE IT ENACTED by the Town Board of the Town of Cortlandville, as follows: SECTION 1. TITLE. This local law shall be known as “Real Property Tax Exemption for Volunteer Firefighters and Volunteer Ambulance Service Workers.” SECTION 2. STATUTORY AUTHORITY. This Local Law is intended to be consistent with and is enacted by the Town Board of the Town of Cortlandville pursuant to its authority to adopt laws under the New York State Constitution, the New York State Municipal Home Rule Law, and the New York State Town Law. It is intended and is hereby declared to address matters of local concern only and is intended to act in furtherance of the Town’s authority with respect to existing zoning and land use laws and its police powers, related to the planning and physical use of real property within the Town. SECTION 3. PURPOSE AND INTENT. The state Real Property Tax Law has been amended by adding a new §466-a regarding a partial real property t ax exemption for the primary residence owned by a volunteer firefighter or volunteer ambulance service workers. The intent of this local law is to continue and expand the partial real property tax exemption currently offered by the Town consistent with the terms of the newly amended statute. SECTION 4. GRANT OF EXEMPTION. Residential real property owned by an enrolled member of the Cortlandville Fire Department shall be exempt from taxation and assessments levied by the Town 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 Local Law. SECTION 5. ELIGIBILITY. Such exemption shall not be granted unless: A. The applicant resides in the Town of Cortlandville; B. the property is the primary residence of the applicant; C. the property is used exclusively for residential purposes, 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 local law; and D. the applicant has been certified by the Board of Fire Commissioners of the Fire District as an enrolled member who has served the Cortlandville Fire Department for at least two years. The applicant must submit such certification together with the tax exemption application. SECTION 6. GRANT OF LIFETIME EXEMPTION. Any enrolled member of the Cortlandville Fire Department who accrues more than twenty years of active service, and is so certified by the Board of Fire Commissioners of the Fire District, shall be granted the ten percent (10%) exemption authorized by this local law for the remainder of his or her life as long as his or her primary residence is located within the Town of Cortlandville. SECTION 7. EXEMPTION FOR SPOUSE OF DECEASED MEMBER KILLED IN LINE OF DUTY. The property tax exemption authorized by this local law and granted to an enrolled member of the Cortlandville Fire Department 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 Board of Fire Commissioners of the Fire District 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. SECTION 8. EXEMPTION FOR SPOUSE OF DECEASED MEMBER NOT KILLED IN THE LINE OF DUTY. The property tax exemption authorized by this local law and granted to an enrolled member of the Cortlandville Fire Department 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 Board of Fire Commissioners of the Fire District 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 prior to the death of such volunteer. SECTION 9. APPLICATION. An application form for such exemption and a certification provided by the Board of Fire Commissioners of the Fire District shall be filed with the Assessor for the Town of Cortlandville on or before the taxable status date of each year or as otherwise required as prescribed by New York State. SECTION 10. NO DIMINUTION OIF BENEFITS. No applicant who is a volunteer firefighter or ambulance worker who by reason of such status is receiving any benefit under the provisions of Article 4of the New York State Real Property Tax Law on the effective date of this local law shall suffer any diminution of such benefits because of the provisions of this Local Law. SECTION 11. SEVERABILITY. If any clause, sentence, paragraph, section, or part of this Local Law shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder hereof, but shall be confined in operation to the clause, sentence, paragraph, section or part hereof directly involved in the controversy in which such determination shall have been rendered. SECTION 12. EFFECTIVE DATE. This Local Law shall be effective upon its filing with the Secretary of State in accordance with the Municipal Home Rule Law, and shall apply to all vacant properties existing at the time of the effective date.