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HomeMy WebLinkAbout2023_4_11_Local_Law_No_2 Local Law No. 2-2023 This local law shall be known as the "Partial Exemption from Real Property Taxation for Certain Members of the Town of Mamaroneck Fire Department and the Volunteer Ambulance Corps of the Unincorporated Area of the Town of Mamaroneck and the Village of Larchmont, Inc." Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: The State of New York has enacted legislation, codified as §466-a of the Real Property Tax Law, that enables a local government to adopt a local law, granting a partial exemption from real property taxes to certain members of volunteer fire departments and volunteer ambulance services. The purpose of this article is to set standards for, and to grant the exemption authorized by §466-a of the Real Property Tax Law to real property owned by residents of the Town of Mamaroneck who qualify for it. Section 2-Establishment of a new article in Chapter 195 of the Mamaroneck Code: Chapter 195 of the Code of the Town of Mamaroneck hereby is amended to add the following new Article XII Article XII Partial Exemption from Real Property Taxation for Certain Members of the Town of Mamaroneck Fire Department and the Unincorporated Area of the Town of Mamaroneck and the Village of Larchmont,Inc. § 195-48 Purpose § 195-49 Definitions § 195-50 Basic Exemption granted; conditions. § 195-51 Enhanced Exemption granted; conditions. § 195-52 [Reserved] § 195-53 [Reserved] § 195-54 Annual Certification § 195-48 Purpose The State of New York has enacted legislation, codified as §466-a of the Real Property Tax Law that enables a local government to adopt a local law, granting a partial exemption from real property taxes to certain members of volunteer fire departments and volunteer ambulance services. The purpose of this article is to set standards for, and to grant the exemption authorized by §466-a of the Real Property Tax Law to real property owned by residents of the Town of Mamaroneck who qualify for it. § 195-49 Definitions As used in this article, the following terms shall have the meanings indicated: APPLICANT An enrolled member whose primary residence is in either the unincorporated area of the Town, the Village of Larchmont or the area of the Village of Mamaroneck that lies within the Town. ASSESSOR The Assessor of the Town. BOARD OF DIRECTORS The Board of Directors of the Volunteer Ambulance Corps of the Unincorporated Area of the Town of Mamaroneck and the Village of Larchmont,Inc. ENROLLED MEMBER A person who (1) in the case of the Fire Department, is certified by the Fire Chief as a member in good standing of the Fire Department or in the case of LVAC, is certified by the Board of Directors as a member in good standing of LVAC and (2) has met the minimum service requirement for the organization of which that person is a member. FIRE CHIEF The Fire Chief of the Town of Mamaroneck Fire Department FIRE DEPARTMENT The Town of Mamaroneck Fire Department LVAC The Volunteer Ambulance Corps of the Unincorporated Area of the Town of Mamaroneck and the Village of Larchmont, Inc. 2 MINIMUM SERVICE REQUIREMENT At least two (2) years of service in either the Fire Department or the LVAC with no discipline imposed. TOWN The Town of Mamaroneck TWENTY-YEAR MEMBER An enrolled member who in the case of the Fire Department, is certified by the Fire Chief or in the case of LVAC, is certified by the Board of Directors as having been an active member of the organization of which that person is a member for a minimum of twenty years. § 195-50 Basic Exemption granted; conditions. Real property owned by an applicant and used as the applicant's primary residence shall be exempt from Town taxes to the extent of ten (10%) percent of its assessed valuation, on the first assessment roll promulgated by the Assessor after the applicant files with the Assessor's office an application therefor together with a certification from the Fire Chief or the Board of Directors that the applicant is an enrolled member of the Fire Department or the LVAC, as the case may be, and on all assessment rolls promulgated thereafter so long as the applicant qualifies for this exemption. The application must be filed in the assessor's office on or before the Town's taxable status date which is May 1 of each calendar year in order for the applicant's primary residence to be granted this exemption for that year. § 195-51 Enhanced Exemption granted; conditions. Real property owned by a twenty-year member and used as the twenty-year member's primary residence shall be exempt from Town taxes to the extent of ten (10%) percent of its assessed valuation, on the first assessment roll promulgated by the Assessor after the applicant files with the Assessor's office an application therefor together with a certification from the Fire Chief or the Board of Directors that the applicant is a twenty-year member of the Fire Department or the LVAC, as the case may be, and on all assessment rolls promulgated thereafter so long as the applicant qualifies for this exemption. The application must be filed in the assessor's office on or before the Town's taxable status date which is May 1 of each calendar year in order for the applicant's primary residence to be granted this exemption for that year. § 195-52 {Reserved] § 195-53 {Reserved] 3 § 195-54 Annual Certification. A. On or before the first day of March in each year starting in 2024, the Fire Chief shall certify to the Assessor the names and residential addresses of the enrolled members of the Fire Department who as of the date of certification are in good standing with, and have met the minimum service requirement of the Fire Department, and the names and residential addresses of the twenty-year members of the Fire Department. B. On or before the first day of March in each year starting in 2024, the Board of Directors shall certify to the Assessor the names and residential addresses of the enrolled members of LVAC who as of the date of certification are in good standing with, and have met the minimum service requirement of LVAC, and the names and residential addresses of the twenty-year members of LVAC. C. Failure of the Fire Chief or the Board of Directors to furnish such certification shall be grounds for the Assessor to remove the exemption granted by this law on the next assessment roll. Section 3-Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 4-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. 4