TOWN OF RAMAPO INTRODUCTORY OF LOCAL LAW REAL PROPERTY TAX EXEMPTION FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER AMBULANCE SERVICE WORKERS
PLEASE TAKE NOTICE that the Town Board of the Town of Ramapo adopted the following local law at a regular meeting held on the 25th day of January, 2023 at the Ramapo Town Hall, 237 Route 59, Suffern, New York:
TOWN OF RAMAPO INTRODUCTORY OF LOCAL LAW
REAL PROPERTY TAX EXEMPTION FOR VOLUNTEER FIREFIGHTERS AND
VOLUNTEER AMBULANCE SERVICE WORKERS
BE IT ENACTED by the Town Board of the Town of Ramapo, County of Rockland, State of New York, as follows:
Section 1. Article X, titled “Tax Exemption for Volunteer Fire and Ambulance Companies,” of Chapter 253, titled “Taxation” of the Code of the Town of Ramapo is repealed and a new Article X, titled “Real Property Tax Exemption for Volunteer Firefighters and Volunteer Ambulance Service Workers,” is adopted to read as follows:
§253-36. Legislative 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 worker. 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.
§253-37. Grant of exemption. Residential real property owned by an enrolled member of an incorporated volunteer fire company, volunteer fire department or incorporated voluntary ambulance service 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 Article.
§253-38. Eligibility. Such exemption shall not be granted unless:
A. The applicant resides in the Town or Village which is served by such incorporated volunteer fire company, volunteer fire department or incorporated voluntary ambulance service;
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 Article; 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. The applicant must submit such certification together with the tax exemption application.
§253-39. Grant of lifetime exemption. Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than 20 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 Article for the remainder of his or her life as long as his or her primary residence is located within Rockland County.
§253-40. Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty. The property tax exemption authorized by this Article 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.
§253-41. Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers. The property tax exemption authorized by this Article 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.
§253-42. Application. Application for such exemption shall be filed with the Assessor on or before the taxable status date of each year on a form as prescribed by New York State.
§253-43. No diminution of benefits. 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 local law shall suffer any diminution of such benefit because of the provisions of this Article.
Section 2. This local law shall take effect immediately upon filing with the Secretary of State
Dated: January 26, 2023
Suffern, New York
SHARON OSHEROVITZ
Town Clerk
Town of Ramapo
Ramapo Town Hall
237 Route 59
Suffern, New York 10901