Article 1. - Statement of Authority
The Town Board of the Town of Florence, pursuant to the authority granted it under Sections 466-c of the Real Property Tax Law and Sections 10 and 20 of the Municipal Home Rule Law of the State of New York, hereby enacts as follows:
Article 2. - Statement of Purpose and Findings
The Town Board of the Town
of Florence hereby finds that service to the comunity by volunteer fire fighters and volunteer ambulance workers is essential to providing quailty services to the residents of the Town of Florence. In recognition of the service rendered by
these individuals and the considerable time which they must expend
on such efforts for the betterment of the community, it is the
purpose of this local law to grant those volunteer fire fighters
and volunteer ambulance workers a real property tax exemption in
accordance with Section 466-c of the Real Property Tax Law.
Article 3. Enactment
The Town Board of the Town of
Florence hereby enacts as follows:
A. Real property owned by an enrolled member of an
incorporated volunteer fire company, fire department or
voluntary ambulance service where such enrolled member
and spouse residing in the Town of Florence shall be
entitled to an exemption from real property taxation to
the extent of 10% of the assessed value of such
property for Town taxes exclusive of special
assessments, but in no event may such exemption exceed
$3,000 multiplied by the latest State Equalization Rate
for the Town.
B. This exemption shall not be granted to enrolled member of
an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in the Town unless:
a. The applicant resides in the Town of Florence and is
a member of an incorporated volunteer fire
company, fire department or incorporated
voluntary ambulance service.
b. The property on which the exemption is sought is the primary residence of the applicant.
c. The property is used exclusively for residential
purposes, provided, however, in the event any
portion of such property i s not used
exclusively for the applicant's residence,
but is used for other purposes, such portion
shall be subject to taxation and only the
remaining portion shal l be entitled to the
exemption provided by this law.
d. The applicant has been certified by the
authority having jurisdiction for the
incorporated volunteer fire company or fire
department as an enrolled member of such
incorporated volunteer fire company or fire
department for at least 5 years or the
applicant has been certified by the authority
having jurisdiction in the incorporated
voluntary ambulance service as an enrolled
member of such voluntary ambulance service
for at least 5 years. It shall be the duty
or the responsibility of the Assessor to
determine the procedure for certification.
C. An older 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 of the
jurisdiction for the incorporated volunteer fire
company, fire department or incorporated voluntary
ambulance service shall be granted the 10% exemption as
authorized by this section for remainder of his/her
life as long as his/her primary residence is located
within the Town of Florence.
D. Application f r exemption must be filed with the Assessor
on or before the taxable status date each year on a
form that is prescrib d by the State Board.
Article 4. Severability.
If any part of this local law
shall be found to be void, voidable, or unenforceable for any
reason whatsoever, it shal l not affe t the validity or
enforceability of any remaining section or provision of this local
law.
Article 5. Effective Date.
This local law shall take effect
immediately upon filing with the Secretary of State .
