Windsor adopts 10% property tax exemption for volunteer firefighters and ambulance workers

The Village Board of the Village of Windsor adopted Local Law No. 2 of 2024 on Aug. 1, 2024, creating a 10% real property tax exemption for enrolled volunteer firefighters and volunteer ambulance workers who own and occupy residences in Windsor.

The resolution approving the measure (Resolution #9-2024) was offered by Trustee Thomas M. Skinner and seconded by Trustee Edward C. McLean. The motion passed with four ayes and one abstention: Mayor Ronald G. Harting and Trustees Edward C. McLean, James W. Miller and Thomas M. Skinner voted in favor; Trustee John R. McNulty abstained.

Under the law, eligible enrolled members (and their spouses) receive a 10% exemption of assessed value as long as they meet eligibility requirements: ownership of the property, primary residential use, residency in the Village of Windsor served by the incorporated volunteer fire company or voluntary ambulance service, certification by the authority having jurisdiction, and a minimum of five years of service. The law sets a five-year minimum service requirement; members who accrue more than 20 years of active service receive the 10% exemption for life while their primary residence remains in the village.

Applicants must file annually, on or before the applicable taxable status date, with the assessor on a form prescribed by the New York State Commissioner of Taxation and Finance; the Village Board must file an annual certified list of active volunteer members with the assessor before the taxable status date. Volunteer organizations must report active membership, training and call responses to the Village Board by June 30 and Dec. 31 each year.

The local law includes survivor provisions: the un-remarried surviving spouse of an enrolled member killed in the line of duty (if the deceased had at least five years of service and was receiving the exemption at death) and the un-remarried surviving spouse of a deceased enrolled member with at least 20 years of service (if the deceased and spouse had been receiving the exemption at the time of death) may continue to receive the exemption.

The board determined the adoption is a Type II action under SEQRA (6 NYCRR 617.5(c)(26) and (33)). The law takes effect immediately upon filing with the New York Secretary of State, in accordance with Municipal Home Rule Law Section 27.

Next steps: the Village Clerk is directed to enter the local law in the meeting minutes and give notice of adoption to the Secretary of State, and eligible residents who wish to claim the exemption must file the prescribed application with the assessor by the taxable status date.