LL #01-2003Local Law Filing
NEW YORK STATE DEPARTMENT OF STATE
41 STATE STREET, ALBANY, NY 1231
(Use this form to file a local law with the Secretary of State.)
Text of law should be given as amended. Do not include matter being eliminated and do not use
italics or underlining to indicate new matter.
Tof --- Wappinger------------------------------------------------------------------------
Local Law No.JU ------------------------------- of the year 20_Q3__
A local law __Entitled__7�nca�_i<aa�_]1g.__�1______Q£_the_ Year _2UO3,_ Authorizing a Partial
Real_ PropertyTag -Ezejnption for Volunteer Fi ref!Rhters" -,
Be It enacted by the _____________ Town _Board ____________________ of the
---------------------------------------
(Name ofLegislurrvc Body)
fikx
of------WaPpinger-------------------------------------------------------------------- as follows:
Town
TEXT COMMENCES ON NEXT PAGE
(If additional space is needed, attach pages the same size as this sheet, and number each.)
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DOS -_39 (Rev. 11/99) `1)
LOCAL LAW NO. #1 OF THE YEAR 2003
A Local Law entitled "Local Law No. #1 of the Year 2003, Authorizing a Partial Real
Property Tax Exemption for Volunteer Firefighters".
BE IT ENACTED by the Town Board of the Town of Wappinger as follows:
Section I: Title:
This Local Law shall be known and cited as Town of Wappinger Local Law No. #1 of
2003 entitled "Local Law No. 41-- of the Year 2003, Authorizing a Partial Real Property Tax
Exemption for Volunteer Firefighters".
Section U: Legislative Intent and Purpose:
It has come to the attention of the Town Board of the Town of Wappinger that the New
York State Legislature has amended Real Property Tax Law by adopting Section 466-c which
authorizes a partial real property tax exemption for volunteer firefighters to the extent of ten
percent (10%) of the assessed value of real property owned by an enrolled member of a volunteer
fire company not to exceed Three Thousand Dollars ($3,000.00) multiplied by the latest State
Equalization Rate for the assessing unit in which the real property is located. The Town Board
acknowledges the great contribution volunteer firefighters make to the quality of life for the
residents of the Town of Wappinger and the Town Board determines that it is appropriate to
recognize this contribution in the form of real property tax relief. Accordingly, the Town Board
has determined that to the extent that additional real property tax relief is authorized by the New
York State Legislature for volunteer firefighters, the Town of Wappinger is best served by
providing such additional relief. A new Article VI to Chapter 221 of the Town Code shall be
created and adopted to implement the provisions of this Local Law. This Local Law shall
authorize a partial real property tax exemption for volunteer firefighters to the extent of ten
O:\WAPPINGE\Town Board\LOCAL LAW\Firemen-TaxExemption\Law-Resol-Hearing.doc
percent (10%) of the assessed value of such property, such exemption will not exceed Three
Thousand Dollars ($3,000.00) multiplied by the latest State Equalization Rate for the assessing
unit in which the real property is located.
Section III:
This Local Law No. #1 of 2003 hereby establishes and creates a new Article VI to
Chapter 221 "Taxation" of the Code to the Town of Wappinger as follows:
"ARTICLE VI
Volunteer Firefighters Exemption
Section 221-19: PURPOSE.
The purpose of this Article is to grant a partial exemption from taxation to the extent
of ten percent (10%) of the assessed valuation of real property, not to exceed Three
Thousand Dollars ($3,000.00) multiplied by the latest State Equalization Rate for real
property owned by volunteer firefighters in accordance with the provisions of
Chapter 435 of the Laws of 2002 creating §466-c of the Real Property Tax Law.
Section 221-20: DEFINITIONS.
The Town hereby adopts and implements the amendments and definitions contained
in §466-c of the Real Property Tax Law as implemented by Chapter 435 of the Laws
of 2002.
Section 221-21. TAX EXEMPTION FOR VOLUNTEER FIREFIGHTERS.
Pursuant to the authority set forth in the New York State Real Property Tax Law
§466-c, real property owned by an enrolled member of an incorporated volunteer
fire company or volunteer fire department or such enrolled member and spouse
residing in the Town of Wappinger shall be exempt from taxation to the extent of ten
percent (10%) of the assessed valuation of real property, exclusive of special
assessments, said exemption not to 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 221-22. ELIGIBILITY REQUIREMENTS.
Such exemption shall be not granted to an enrolled member of an incorporated
volunteer fire company or volunteer fire department or such enrolled member and
spouse residing in the Town of Wappinger unless:
O:\WAPPINGE\Town Board\LOCAL LAW\Firemen-TaxExemption\Law-Resol-Hearing.doc
a. the Applicant resides in the Town of Wappinger and the Town of
Wappinger is served by such incorporated volunteer fire company or fire
department;
b. the property is the primary residence of the Applicant;
c. 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 by this section; and
d. 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 (5) years.
Section 221-23. ELIGIBILITY FOR LIFETIME EXEMPTION.
Any enrolled member of an incorporated volunteer fire company or fire department
who accrues more than twenty (20) years of active service and is so certified by the
authority having jurisdiction of same 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 the Town of Wappinger.
Section 221-24. PROCEDURE AND APPLICATION.
Application for such exemption shall be filed with the Assessor to the Town of
Wappinger. Attached to the Application must be a certification by the authority
having jurisdiction for the incorporated volunteer fire company or fire department
that the Applicant has been an enrolled member of such incorporated volunteer fire
company or fire department for at least five (5) years. The Application shall contain
the following information:
(a) full name, including spouse, and address of Applicant;
(b) tax grid number;
(c) name and address of the incorporated volunteer fire company or
volunteer fire department;
(d) date of initial enrollment and years of continuous service; and
(e) certification by authority having jurisdiction for the incorporated
volunteer fire company or volunteer fire department that the Applicant is
an enrolled member of such incorporated volunteer fire company or
volunteer fire department.
Section 221-25. PRIOR BENEFITS.
No Applicant who is a volunteer firefighter who by reason of such status is receiving
any benefit under the provisions of this Article on the effective date of the section
shall suffer any diminution of such benefit because of the provisions of this section."
OaWAPPINGE\Town Board\LOCAL LAW\Eiremen-TaxExemption\Law-Resol-Hearing.doc
Section V: Separability.
The provisions of this Local Law are separable and if any provision, clause, sentence,
subsection, word or part thereof is held illegal, invalid or unconstitutional, or inapplicable to any
person or circumstance, such illegality, invalidity, or unconstitutionality, or inapplicability, shall
not affect or impair any of the remaining provisions, clauses, sentences, subsections, words or
parts of this local law or their application to other persons or circumstances. It is hereby declared
to be the legislative intent of the Town Board of the Town of Wappinger that this Local Law
would have been adopted if such illegal, invalid or unconstitutional provision, clause, sentence,
subsection, word or part had not been included therein, and if such person or circumstance to
which the Local Law or part thereof is held inapplicable had been specifically exempt therefrom.
Section VI: Effective Date:
This Local Law shall become effective immediately upon filing with the Secretary of
State as provided by law and shall be deemed retroactive to January 1, 2003.
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(Complete the certification in the paragraph that applies to the filing of this local law and
strike out that which is not applicable.)
1. (Final adoption by local legislative body only.)
I hereby certify that the local law annexed hereto, designated as local law No. A-1----------------- -------- of 20 03 --
of the ( (Town) of --- WAP-FJ>&-er----------------------------------------------- was duly passed by the
___ Towu--Board____________________________ on-Ye-bm�-4:__"' 20 Q3-, in accordance with the applicable provisions of law.
(Name of Legislative Body)
2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval
by the Elective Chief Executive Officer*.)
I hereby certify that the local law annexed hereto, designated as local law No. ----------------------------------- of 20 ------
of the (County) (City)(Town) (Village) of----------------------------------------------------------------- was duly passed by the
_______________________________________________ on ------------------ 20 --- , and was (approved)(not approved)(repassed after
(Name ofLegislative Body)
disapproval) by the -------------------------------------------------- and was deemed duly adopted on ------------------ 20----,
(Elective Chief Executive Officer*)
in accordance with the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. ----------------------------------- of 20 ------
of the (County) (City) (Town)(Village) of----------------------------------------------------------------- was duly passed by the
___ ---------------- _------------------------------- on ------------------ 20---- , and was (approved)(not approved)(repassed after
(Name of L egislative Body) ..
disapproval) by the ------------------------------------------------- on------------------- 20---- . Such local law was submitted
(Elective Chief Executive Officer')
to the people by reason of a (mandatory)(permissive) referendum, and received -the affirmative vote of a majority of
the qualified electors voting thereon at the (general)(special)(annual) election held on ------------------ 20.--- , in
accordance with the applicable provisions of law.
4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting
referendum.)
1 hereby certify that the local law annexed hereto, designated as local law No. ----------------------------------- of 20 ------
of the (County)(City)(Town)(Village) of---------------------------------------------------------------- was duly passed by the
___________________________________________________ on ------------------ 20____ , and was (approved)(not approved)(repassed after
(Name of Legislative Body)
disapproval) by the-------------------------------------------------- on ------------------ 20 --- . Such local law was subject to
(Elective Chief Executive Officer*)
permissive referendum and no valid petition requesting such referendum was filed as of __________________ 2(1.__- , in
accordance with the applicable provisions of law.
* Elective Chief Executive Officer means or includes the chief executive officer of a county elected on a county-
wide basis or, if there be none, the chairperson of the county legislative body, the mayor of a city or village, or
the supervisor of a town where such officer is vested with the power to approve or veto local laws or ordinances.
(2)
5. (City local law concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local law No. ----------------------------------- of 20 ------
of the City of --------------------------------------------- having been submitted to referendum pursuant to the provisions of
section (36)(37) of the Municipal Home Rule Law, and having received the affirmative vote of a majority of the
qualified electors of such city voting thereon at the (special)(general) election held on------------------- 20----,
became operative.
6. (County local law concerning adoption of Charter.)
I hereby certify that the local law annexed hereto, designated as local law No. ----------------------------------- of 20 ------
of the County of ---------------------------------------------------- State of New York, having been submitted to the electors
at the General Election of November ---------------------- 20----, pursuant to subdivisions 5 and 7 of section 33 of the
Municipal Home Rule Law, and having received the affirmative vote of a majority of the qua lifie &electors of the cit-
ies of said county as a unit and a majority of the qualified electors of the towns of said county considered as a unit
voting at said general election, became operative.
(If any other authorized form of final adoption has been followed, please provide an appropriate certification.)
I further certify that I have compared the preceding -local law with the original on file in this office and that the same
is a correct transcript therefrom and of the whole of such original local law, and was finally adopted in the manner in-
dicated in paragraph ------I-----, above. e
Clerlt*Kfie i`slative body, City, Tor Village Clerk
or officer designated by local legislative body
GLORIA 0 Town Cle k
(Seal) Date: O`er"
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or
other authorized attorney of locality.)
STATE OF NEW YORK
COUNTY OF Dutchess
I, the undersigned, hereby certify that the foregoing local law contains the correct text and that all proper proceedings
have been had or taken for the enactment of the local law ann#xed heretg��—, /1
ALBERT P. ROBERTS
Attorney to the Town
Title
cramy
Cift of Wappinger
Town
Date:
(3)