RESOLUTION NO. 149 of 2023 DATED: June 27, 2023

---

RESOLUTION ADOPTING INTRODUCTORY LAW C (LOCAL LAW 3 OF 2023) -A LOCAL LAW OF THE COUNTY OF MONTGOMERY PROVIDING REAL PROPERTY TAX EXEMPTIONS FOR VOLUNTEER FIREFIGHTERS AND AMBULANCE WORKERS PURSUANT TO SECTION 466-A OF THE REAL PROPERTY TAX LAW (COUNTY LEGISLATURE)

---

Resolution by Legislator:   Kelly

Seconded by:

Pepe

WHEREAS,  Real Property Tax Law §466-a has updated the real property tax exemptions available for volunteer firefighters and ambulance workers; 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 C of 2023 (Local Law 3 of 2023) hereby is submitted to the Montgomery County Legislature for consideration:

BE IT ENACTED by the Legislature of the County of Montgomery as follows:

SECTION 1. Legislative intent and purpose.

1. The Montgomery County Legislature finds and determines that attracting and retaining quality volunteer firefighters and emergency medical personnel is one of the most critical problems facing a number of communities in Montgomery County and that maintaining effective emergency protection depends on the ability to train and retain volunteers.
2. The Legislature finds and determines that it is essential for the County and its municipalities 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.
3. The Legislature further finds and determines that real property tax exemptions are an appropriate way to recognize the personal sacrifices and dedication of these community-spirited men and women who unselfishly give their time and risk their safety to protect their neighbors without compensation.
4. 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 Real Property Tax Law to read as follows.

Section 2. 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 County of Montgomery shall be exempt from taxation to the extent of 10 percent of the assessed value of such property for County purposes, exclusive of special assessments.

Section 3. Qualifications.

Such exemption shall only be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance services if:

• the applicant resides in the County of Montgomery;
• the applicant resides in the city, town or village which is served by such incorproated volunteer fire company or fire departmeny or incorporated voluntary ambulance service;
• the real property which is the subject of such exemption is the primary residence of the applicant;
• 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;
• 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 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 years.

Section 4. 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, fire district or incorporated voluntary ambulance service. An active member shall meet the requirements for active service as defined by each company, department or corporation. Annual attestation by such company, district or corporation is required to maintain this exemption.

 

Section 5. 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 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 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 the County of Montgomery.

Section 6. Un-remarried Surviving Spouses of Volunteers killed in the line of duty.

            An un-remarried spouse of a volunteer firefighters or volunteer ambulance workers 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; and
2. Such deceased volunteer had been an enrolled member for at least five years; and.
3. Such deceased volunteer had been receiving the exemption prior to his or her death.

Section 7. Un-remarried Surviving Spouses of Volunteers with at least Twenty Years of Service.

            An un-remarried spouse of a volunteer firefighters or volunteer ambulance workers with twenty 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 a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service.
2. Such deceased volunteer had been an enrolled member for at least twenty years.
3. Such deceased volunteer and un-remarried spouse had been receiving the exemption of such property prior to the death of such volunteer.

Section 8. Application process.

1. Applications for such exemption shall be filed with the assessor of the city, village or town 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.
2. The assessor of the city, village or town 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 9. 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 10. 

 To the extent that this local law is inconsistent with any existing law, including Local Law 4 of 2019 it shall supersede that section.

Section 11.

 

If any clause, sentence or paragraph of this local law shall be adjudged by any court of competent jurisdiction to be invalid, such judgment, decree or order shall not affect, impair or invalidate the remainder of the local law, which shall as to such remainder remain in effect. 

SECTION 12. Effective Date.

This local law shall take effect on January 1, 2024 and shall apply to taxable status dates occurring on or after such date.

RESOLUTION VOTE, passed with Aye(8). Legislator VACANT was absent. (6/27/2023)

Statement of Legislative and Financial Impact:

I. Nature of Request:

II. Justification:

III. Legislative Impact:

IV. Financial Impact:

cc:	County Clerk County Treasurer

---

Voting Record Kelly  (R)  Yes   Sweet  (R)  Yes   Allen  (D)  Yes   Headwell, Jr.  (R)  Yes   Wilson  (R)  Yes   VACANT  (D)  Absent   Pepe  (R)  Yes   Kowalczyk  (D)  Yes   Purtell  (D)  Yes

STATE OF NEW YORK County of Montgomery ss.:       This is to certify that I, the Undersigned, Clerk Of The Montgomery County Legislature, have compared the foregoing copy of resolution with the original resolution now on file in the office, and which was passed by the Montgomery County Legislature on the 27th day of June, 2023, a majority of all the members elected to the Legislature voting in favor therof, and that the same is a correct and true transcript of such original resolution and of the whole thereof.       IN WITNESS WHEREOF, I have set my hand and the official seal of the Montgomery County Legislature this 11th day of July, 2023 Totals: Aye: 8 Nay: 0   Abstained: 0 Absent: 1