LOCAL LAW #3-2023

​TOWN OF GREENPORT LOCAL LAW NO 3        OF 2023
 
A LOCAL LAW TO AMEND CHAPTER 110 OF THE TOWN CODE OF THE TOWN OF GREENPORT TO ADD ARTICLE VII: EXEMPTION FOR VOLUNTEER FIREFIGHTERS & VOLUNTEER AMBULANCE WORKERS
 
 
BE IT ENACTED by the Town Board of the Town of Greenport in the County of Columbia (the “Town Board”) as follows:
 
Section 1.        Title of the Local Law.
 
This local law shall be entitled “A Local Law Amending Chapter 110 of the Town Code of the Town of Greenport to add Article VII: Exemption for Volunteer Firefighters and Volunteer Ambulance Workers.”
 
Section 2.        Authorization.
 
This Local Law to amend the Town Code of Greenport is enacted pursuant to the authorization established by the New York State Municipal Home Rule Law Section 10.
 
Section 3.        Purpose.
 

1. The Town Board finds and determines that it is essential for the Town of Greenport to provide real property tax exemptions as an incentive to attract new volunteers and help combat a persistent and alarming decline in the number of volunteers serving as active responders to fire and medical emergencies and unless recruits are found to replace retiring volunteers and seasoned members are encouraged to continue their volunteer service, the health and safety of citizens served by the volunteer firefighter and emergency medical personnel corps may be jeopardized.

 

1. The purpose of this Local Law is to adopt the real property tax exemptions provided for volunteer firefighters and emergency medical personnel in accordance with Section 466-a of the New York State Real Property Tax Law to read as follows.

 
Section 4.        Real Property Tax Exemption.
 
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse residing in the Town of Greenport shall be exempt from taxation to the extent of ten (10) percent of the assessed value of such property for Town purposes, exclusive of special assessments; provided, however, that such exemption shall in no event exceed three thousand dollars ($3,000.00) multiplied by the latest state equalization rate for the assessing unit in which such real property is located.
 
 
Section 5.        Qualifications.
 
Such exemption shall only be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service if:
 

1. the applicant resides in the Town of Greenport and is a member of an incorporated volunteer fire company or fire department or incorporated voluntary ambulance service which provides service within the Town;

 

1. the real property which is the subject of such exemption is the primary residence of the applicant;

 

1. the real property is used exclusively for residential purposes; provided however, that in the event 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

 

1. the applicant has obtained and displayed a certificate issued by the authority having jurisdiction for the incorporated volunteer fire company or fire department indicating that the applicant has been an enrolled member of such incorporated volunteer fire company or fire department for at least two (2) years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least two (2) years.

 
Section 6.        Continuation of Eligibility Requirements.
 
The applicant shall maintain continual eligibility for the exemption by being a continuously active member of the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service. An active member shall meet the requirements for active service as defined by each incorporated volunteer fire company, fire department or incorporated voluntary ambulance service. Annual attestation by such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service is required to maintain this exemption.
 
Section 7.        Twenty Year Active Members.
 
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than twenty (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 (10) percent exemption as authorized by herein for the remainder of his or her life as long as his or her primary residence is located within the Town of Greenport.
 
 
 
Section 8.        Un-remarried Surviving Spouses of Volunteers killed in the line of duty.
 
An un-remarried spouse of a volunteer firefighter or volunteer ambulance worker killed in the line of duty may receive the real property tax exemption if:
 

1. 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 an enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service who was killed in the line of duty.

 

1. Such deceased volunteer had been an enrolled member for at least five (5) years.

 

1. Such deceased volunteer had been receiving the exemption prior to his or her death.

 
Section 9.        Un-remarried Surviving Spouses of Volunteers with at least Twenty Years of Service.
 
An un-remarried spouse of a volunteer firefighter or volunteer ambulance worker with twenty (20) years of service may receive the real property tax exemption if:
 

1. 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 an enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service.

 

1. Such deceased volunteer had been an enrolled member for at least twenty (20) years.

 

1. Such deceased volunteer and un-remarried spouse had been receiving the exemption of such property prior to the death of such volunteer.

 
Section 10.      Application process.
 
Applications for such exemption shall be filed with the assessor of Town of Greenport on or before the taxable status date on a form as prescribed by the New York State Commissioner for the Office of Real Property Tax Services. The assessor shall have the duty and responsibility of procuring and filing a copy of such certification prior to granting the exemption provided for by this Local Law.
 
Section 11.      No diminution of current 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 law on the effective date of this Local Law shall suffer any diminution of such benefit because of the provisions of this Local Law.
 
 
Section 12.      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 thereof, but shall be confined to its operation in said clause, sentence, paragraph, section or part of this Local Law.
Section 13.      Supersession.
Pursuant to the powers granted by the Municipal Home Rule, this Local Law supersedes all provisions of the Town of Greenport Town Code, in so far as such statues are inconsistent with this Local Law and any other laws or regulations of the Town of Greenport are superseded to the extent necessary to give this Local Law full force and effect.  All other provisions shall remain the same.
Section 14.      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.