Section 1. The real property Volunteer Firefighters and Ambulance Workers Exemption made available pursuant to the provisions of Section 466-k of the Real Property Tax Law of the State of New York, shall apply to qualifying individuals as follows:

A. 2 Years of Service: For purposes of Catskill Central School District real property taxes, qualifying residential real property shall receive an exemption of ten percent of the assessed value of such property upon proof of the following:

Applicant timely files the appropriate exemption application with the applicable town assessor; and
Applicant is an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in Greene County: and
Applicant resides in the city, town, or village which is served by such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service; and
The property is the primary residence of the applicant; and
The property is used exclusively for residential purposes (or a portion of the property is used for applicant’s residence as outlined in the statute); and
Applicant obtains a certification from the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service stating he/she is an enrolled member for at least two years; OR

B. 20 Years of Service. For purposes of Catskill Central School District real property taxes, qualifying residential real property shall receive an exemption of ten percent of the assessed value of such property for the life of the applicant upon proof of the following:

Applicant timely files the appropriate exemption application with the applicable town assessor; and
Applicant is an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and
Applicant obtains a certification from the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service stating he/she is an enrolled member for at least twenty years of active service; and
The applicant’s primary residence is located within Greene County.

C. Un-Remarried Spouse: The exemption can extend to an un-remarried spouse for their lifetime in the event the deceased spouse provided 20 or more years of service and was receiving the exemption on the property at the time of death. An un-remarried spouse of a volunteer killed in the line of duty may continue to receive the exemption if the volunteer was in service for at least 5 years, and received the exemption for the property prior to death.

Section 2. The School Business Official is hereby authorized and directed to transmit a copy of this Resolution to the applicable assessors within the Catskill Central School District and to the Greene County Department of Real Property Tax.

Section 3. The School Business Official is directed to prepare a procedure for certification pursuant to Real Property Tax Law Section 466-k and in a form approved by legal counsel.

Section 4. This Resolution shall take effect immediately for the 2023-24 school tax year.