Local
Law Local Law #2 of 2023
Adopted
January 17, 2023
Property Tax Exemption for Volunteer
Firefighters and Ambulance Workers Pursuant to Section 466-a of the Real
Property Tax Law
Section 1. The Village of Oriskany Falls, entitled “Volunteer
Firefighters and Ambulance Workers Exemption,” is hereby enacted pursuant to
Real Property Tax Law Section 466-a, to read as follows:
Property Tax Exemption for Volunteer Firefighters
and Ambulance Workers Exemption
Grant of exemption.
An
exemption of 10% of assessed value of property owned by an enrolled member as
set forth below, or such enrolled member and their spouse, is hereby granted
from taxation with respect to the real property taxes of the Village of
Oriskany Falls as long as eligibility requirements are met.
Eligibility requirements.
Such exemption shall be granted to an enrolled
member of an incorporated volunteer fire company, fire department, or
incorporated voluntary ambulance service provided that:
A.
The property is owned by the volunteer firefighter or volunteer ambulance
worker;
B. The property is the primary residence of the
volunteer firefighter or volunteer ambulance worker;
C.
The property is used exclusively for residential purposes;
D.
The volunteer firefighter or volunteer ambulance worker resides in the Village
of Oriskany Falls and the Village of Oriskany Falls is served by such
incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service;
E. The volunteer firefighter or volunteer ambulance
worker is certified by the authority having jurisdiction as an enrolled member
of such an incorporated volunteer fire company, fire department, or
incorporated voluntary ambulance service; and
F.
The volunteer firefighter or volunteer ambulance worker meets the minimum
service requirement established by Village of Oriskany Falls, which is hereby
established as two years.
Application.
A
volunteer firefighter or volunteer ambulance worker must annually, on or before
the applicable taxable status date, file an application for such property tax
exemption with the assessor responsible for preparing the assessment roll for
the Village of Oriskany Falls, on a form as prescribed by the New York State
Commissioner of Taxation and Finance. The Village of Oriskany Falls must
maintain written guidelines, available upon request, as to the requirements of
an enrolled volunteer member relating to this exemption.
Certification.
The
Village Board must annually file with the assessor, prior to the applicable
taxable status date, a list of the active volunteer members who are certified
to meet the minimum service requirement. Such list must provide, as of the
applicable taxable status date, the number of years of service served by each
such enrolled member and such enrolled member's address of residence.
No diminution of benefits.
An
applicant who is receiving any benefit pursuant to Article 4 of the Real
Property Tax Law as of the effective date of this article shall not have any of
those benefits diminished because of this article.
Grant of lifetime exemption.
Any
eligible enrolled member who accrues more than 20 years of active volunteer
service (as certified by the authority having jurisdiction) shall be granted
the 10% exemption as authorized by this article for the remainder of his or her
life as long as his or her primary residence is located within the Village of
Oriskany Falls.
Un-remarried spouse of enrolled
member killed in the line of duty.
The
un-remarried surviving spouse of a deceased enrolled member killed in the line
of duty, as certified by the authority having jurisdiction, is qualified to
continue to receive an exemption, as long as the deceased volunteer had been an
enrolled member for at least five years and had been receiving the exemption at
the time of his or her death.
Un-remarried spouse of deceased
enrolled member.
The
un-remarried surviving spouse of a deceased enrolled member, as certified by
the authority having jurisdiction, is qualified to continue to receive an
exemption, as long as the deceased volunteer had been an enrolled member for at
least 20 years and the deceased volunteer and un-remarried spouse had been
receiving the exemption at the time of his or her death.
Section 2.
If any clause, sentence, paragraph, section or
part of this Local Law is declared by a Court of competent jurisdiction to be
invalid, such judgment shall not affect, impair or invalidate the remainder
thereof, but shall be confined in its operation to said clause, sentence,
paragraph, section or part of this Local Law.
Section 3.
This
Local Law shall take effect immediately upon filing in the office of the
Secretary of State in accordance with Municipal Home Rule Law Section 27.
