 | RESOLUTION NO. 211 of 2019 DATED: August 27, 2019 |
RESOLUTION ADOPTING INTRODUCTORY LOCAL LAW D (LOCAL LAW 4 OF 2019) - A LOCAL LAW PROVIDING A PARTIAL TAX EXEMPTION ON REAL PROPERTY OWNED BY MEMBERS OF VOLUNTEER FIRE COMPANIES OR VOLUNTEER AMBULANCE SERVICES AND THE UN-REMARRIED SPOUSES OF DECEASED MEMBERS OF VOLUNTEER FIRE COMPANIES OR VOLUNTEER AMBULANCE SERVICES (COUNTY EXECUTIVE)
| Seconded by: | Kelly |
WHEREAS, Real Property Tax Law §466-f allows for Montgomery County to adopt a local law authorizing a real property tax exemption of ten percent of the assessed value of such property for enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service and Real Property Tax Law §466-h allows for this exemption to continue for an un-remarried spouse of a deceased enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service under certain conditions; and
WHEREAS, the Montgomery County Legislature recognizes the important work enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service provide; and
WHEREAS, this tax exemption, as authorized by the New York State Real Property Tax Law is to provide a financial benefit to these enrolled members for the life saving work they perform; and
WHEREAS, a copy of this local law has been on the desks of the legislators for at least seven calendar days, exclusive of Sundays.
RESOLVED, that Introductory Local Law D of 2019 (Local Law 4 of 2019) hereby is submitted to the Montgomery County Legislature for consideration:
A LOCAL LAW PROVIDING A PARTIAL TAX EXEMPTION ON REAL PROPERTY OWNED BY MEMBERS OF VOLUNTEER FIRE COMPANIES OR VOLUNTEER AMULANCE SERVICES AND THE UN-REMARRIED SPOUSES OF DECEASED MEMBERS OF VOLUNTEER FIRE COMPANIES OR VOLUNTEER AMULANCE SERVICES
BE IT ENACTED by the Legislature of the County of Montgomery as follows:
Section 1. Legislative Intent.
Montgomery County recognizes the important work provided by enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance and wishes to promote volunteerism with these entities to the benefit County residents. It is the intent of the Montgomery County Legislature to authorize a real property tax exemption of ten percent of the assessed value of such property for these enrolled members and for this exemption to continue for an un-remarried spouse of a deceased enrolled member under the conditions set forth herein as authorized by Real Property Tax Law §466-f and Real Property Tax Law §466-h.
Section 2. Exemption and conditions.
- Real property located in Montgomery County owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or such enrolled member and spouse, shall be exempt from taxation to the extent of ten percent (10%) of the assessed value of the property for County purposes provided that:
- The applicant must reside in the city, town or village which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
- The property is the primary residence of the applicant;
- The 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 in this section; and
- 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 five 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 five years. Such certifications shall be approved upon such forms and pursuant to the rules and regulations established by the Montgomery County Real Property Director.
- Any enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who accrues more than twenty 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 as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within Montgomery County.
- b) An un-remarried spouse of a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall be entitled to continue or reinstate the exemption from taxation to the extent of ten percent (10%) of the assessed value of the property for County purposes 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 a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service;
- Such deceased volunteer had been an enrolled member for at least twenty years; and
iii. Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
Section 3. Application for exemption.
Application for such exemption shall be filed with the assessor on or before the taxable status date on a form as prescribed by the State Board of Real Property Services.
Section 4. Existing benefit.
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 Real Property Tax Law on the effective date of this law shall suffer any diminution of such benefit because of the provisions of this law.
Section 5. Filing.
The Clerk of the Legislature shall file one certified copy in her office and also with the Montgomery County Clerk, and the Secretary of State.
Section 6. Effective Date.
This local law shall take effect upon the filing in the Office of the Secretary of State.
RESOLUTION VOTE, passed with Aye(6). Legislators Kelly, Dimond and Isabel were absent. (8/27/2019)
Statement of Legislative and Financial Impact:
I. Nature of Request:
A LOCAL LAW PROVIDING A PARTIAL TAX EXEMPTION ON REAL PROPERTY OWNED BY MEMBERS OF VOLUNTEER FIRE COMPANIES OR VOLUNTEER AMBULANCE SERVICES AND THE UN-REMARRIED SPOUSES OF DECEASED MEMBERS OF VOLUNTEER FIRE COMPANIES OR VOLUNTEER AMBULANCE SERVICES (EXECUTIVE)
II. Justification:
Montgomery County recognizes the important work provided by enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance and wishes to promote volunteerism with these entities to the benefit County residents. It is the intent of the Montgomery County Legislature to authorize a real property tax exemption of ten percent of the assessed value of such property for these enrolled members and for this exemption to continue for an un-remarried spouse of a deceased enrolled member under the conditions set forth herein as authorized by Real Property Tax Law §466-f and Real Property Tax Law §466-h.
III. Legislative Impact:
Pursuant to Article 2 of the Montgomery County Charter the Montgomery County Legislature has the authority to exercise all powers of local legilsation in relation to enacting, amending ro rescinding local laws. Further authorized by the Municipal Home Rule Law.
IV. Financial Impact:
A 10% exemption will be granted for all qualifying volunteer firefighters or ambulance workers. This is anticipated to have a $50,000 to $60,000 decrease in property taxes overall.
| cc: | County Clerk County Treasurer |
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