TOWN OF ORANGETOWN
LOCAL LAW NO._2 OF 2023 OF THE
INCORPORATED TOWN OF ORANGETOWN, NEW YORK
AMENDING CHAPTER 34 OF THE TOWN CODE ENTITLED “TAXATION”
BE IT ENACTED BY THE TOWN BOARD OF THE TOWN OF ORANGETOWN AS FOLLOWS:
Section 1. Chapter 34, Article VII, entitled “Exemption for Members of Volunteer Fire Companies or Ambulance Services”, of the Code of the Town of Orangetown is hereby amended as follows (additions are underlined, deletions are strikethrough):
34-29 Legislative intent.
The Real Property Tax Law of the State of New York has been amended effective December 9, 2022 by the addition of a new revised § 466-a which permits a Town to grant a partial tax exemption on 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. 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 State statute which was effective as of December 9, 2022.
- 34-30 Grant of exemption.
An exemption from taxation of 10% of the assessed value of property owned by an eligible person as set forth below is hereby granted with respect to Town, part-Town and special district charges. In no event shall the exemption exceed $3,000 multiplied by the latest state equalization rate for the Town. 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 10 percent (10%) of the assessed value of such property, exclusive of special assessments, subject to the requirements set forth in this Article.
- 34-35 Grant of exemption, Un-remarried spouse, line of duty death.
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:
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;
- such deceased volunteer had been an enrolled member for at least five (5) years; and
- such deceased volunteer had been receiving the exemption prior to his or her death.
34-36 Grant of Exemption, Un-remarried spouse, twenty-year service.
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:
- 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;
- such deceased volunteer had been an enrolled member for at least twenty (20) years; and
- such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer
Section 2. Severability Clause
The invalidity of any word, section, clause, paragraph, sentence, part or provision of this local law shall not affect the validity of any other part of this local law that can be given effect without such invalid parts.
Section 3. Effective Date.
This Local Law shall become effective immediately upon being filed with the Secretary of State.