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The original item was published from 4/6/2023 10:36:00 AM to 4/6/2023 10:36:34 AM.

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Posted on: April 5, 2023

[ARCHIVED] Local Law No. 4 of 2023-Property Tax Exemption for Volunteer Firefighters


Local Law No. 4 of the year 2023

** DRAFT **

A Local Law Enacting a Property Tax Exemption

for Volunteer Firefighters Pursuant to Section 466-a of the Real Property Tax Law


Be it enacted by the Board of Trustees of the Village of Voorheesville, in the County of Albany, State of New York, as follows:


Volunteer Firefighters Exemption


A new Local Law, entitled “Volunteer Firefighters Exemption” is hereby enacted pursuant to Real Property Tax Law Section 466-a, to read as follows:


Section 1 Grant of Exemption


An exemption of ten percent (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 Voorheesville as long as eligibility requirements are met.


Section 2 Eligibility Requirements


Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company or fire department, provided that:


  1. The property is owned by the volunteer firefighter;


  1. The property is the primary residence of the volunteer firefighter;


  1. The property is used exclusively for residential purposes;


  1. The volunteer firefighter resides in the Village of Voorheesville and the Village of Voorheesville is served by such incorporated volunteer fire company or fire department;


  1. The volunteer firefighter is certified by the authority having jurisdiction as an enrolled member of such an incorporated volunteer fire company or fire department; and


  1. The volunteer firefighter meets the minimum service requirement established by the Village of Voorheesville, which is hereby established as two (2) years.


Section 3 Application


A volunteer firefighter 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 Voorheesville, on a form as prescribed by the New York State Commissioner of Taxation and Finance.


Section 4 Certification


The Village of Voorheesville shall annually cause to be filed 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.

Section 5 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 Local Law shall not have any of those benefits diminished because of this Local Law.


Section 6 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 Local Law for the remainder of his or her life as long as his or her primary residence is located within the Village of Voorheesville.


Section 7 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 (5) years and had been receiving the exemption at the time of his or her death.


Section 8 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 9 Invalidity


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 10 Effective Date


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.

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