HomeMy WebLinkAbout2023 - Local Law No. 4 of 2023 - Firefighter and Ambulance Service Worker Tax Exemption1
Town of Cortlandville
Town Board Meeting – June 7, 2023
RESOLUTION #179 ADOPT LOCAL LAW NO. 4 OF 2023, “A LOCAL LAW
AUTHORIZING REAL PROPERTY TAX EXEMPTION FOR
VOLUNTEER FIREFIGHTERS AND VOLUNTEER
AMBULANCE SERVICE WORKERS”
Motion by Councilman Leach
Seconded by Councilman Donlick
VOTES: Supervisor Williams AYE
Councilman Cobb ABSTAIN
Councilman Donlick AYE
Councilman Guido AYE
Councilman Leach AYE
ADOPTED
WHEREAS, a resolution was duly adopted by the Town Board of the Town of Cortlandville for a
public hearing to be held by said Board to hear all interested parties on a proposed Local Law, “A
Local Law Authorizing Real Property Tax Exemption for Volunteer Firefighters and Volunteer
Ambulance Service Workers”, providing for a real property tax exemption for the primary
residence owned by a volunteer firefighter or volunteer ambulance service workers, pursuant to
Real Property Tax Law §466-a, and
WHEREAS, notice of said public hearing was duly published in the Cortland Standard, the official
newspaper of the said Town, and posted at the Raymond G. Thorpe Municipal Building, 3577
Terrace Road, Cortland, New York, as required by law, and
WHEREAS, said public hearing was duly held and all parties in attendance were permitted an
opportunity to speak on behalf of or in opposition to said proposed Local Law, or any part
thereof, and
WHEREAS, the Town Board of the Town of Cortlandville, after due deliberation, finds it in the
best interest of the Town to adopt said Local Law, now therefore
BE IT RESOLVED, the Town Board of the Town of Cortlandville hereby adopts said Local Law
as Local Law No. 4 of 2023, “A Local Law Authorizing Real Property Tax Exemption for
Volunteer Firefighters and Volunteer Ambulance Service Workers”, a copy of which is attached
hereto and made a part hereof, and the Town Clerk is directed to enter said Local Law in the
minutes of this meeting and in the Local Law Book of the Town of Cortlandville, and to give due
notice of the adoption of said Local Law to the Secretary of State.
BE IT ENACTED by the Town Board of the Town of Cortlandville, as follows:
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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 tax 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.
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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 Fir e
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 Cortlan dville
on or before the taxable status date of each year or as otherwise required as prescribed by New
York State.
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SECTION 10. NO DIMINUTION OF 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.