WEBSTER CENTRAL SCHOOL DISTRICT Brian Freeman, Assistant Superintendent for Business 119 South Avenue, Webster, NY 14580 (585)216-0017 brian_freeman@webstercsd.org
Mr. Brian Neenan, Superintendent From: Brian Freeman Re: Updated First Responders Resolution Cc: Board of Education Date: 11/27/2023 In March of 2022, Webster CSD adopted the specific First Reponder’s Exemption that was targeted to Monroe County only. In the past New York State legislation cycle, that exemption has now been passed for the entire state. Below is the updated necessary resolution to adopt the First Responder’s Property Tax Exemption now that it has legally changed in New York state, after another public hearing. Additionally, here is a brief review of what the exemption entails with updates in blue: ✔ Resident of Monroe County (All of New York State) ✔ 10% reduction of assessed property value (Up to 10%, local discretion) ✔ Enrolled member of a volunteer fire department or ambulance service ✔ Certified member for at least two years (2-5 years, local discretion) ✔ Must reside in the city/town/village served by the fire or ambulance service ✔ Must be primary residence and used exclusively for residential purposes ✔ 20 years or more will be granted the exemption for life ✔ Indications that this would be about 100 properties on the conservative estimate side ✔ Average exemption about $16,000 based on early data ✔ A total of $750,000 in estimated assessment reductions based on the data ✔ Tax rate shift of 3/10 of one penny on the rate for Penfield and 4/10 of one penny on the rate for Webster ✔ “No impact on budget or financial operations”
BOARD RESOLUTION At a regular meeting of the Board of Education of the Webster Central School District, held on December 12, 2023 at Spry Middle School, 119 South Avenue, Webster, New York;The following Resolution was offered by _____________________ and seconded by _____________________. WHEREAS, the Board of Education of the Webster Central School District held a public hearing on December 12, 2023 at Spry Middle School, 119 South Avenue, Webster, New York, on the Volunteer Firefighters and Ambulance Workers Exemption; and WHEREAS, the Board previous adopted a resolution authorizing an exemption pursuant Section 466-k of the Real Property Tax Law (“Volunteer Firefighters and Ambulance Workers Exemption”); and WHEREAS, Real Property Tax Law Sections 466-a through 466-k were consolidated into 466-a and all taxing entities are required to adopt a new resolution in accordance with the consolidated and amended statute; and NOW THEREFORE, the Board of Education of the Webster Central School District resolves as follows: 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 Webster Central School District real property taxes, qualifying residential real property shall receive an exemption of ten [KG2] percent of the assessed value of such property upon proof of the following: i. Applicant timely files the appropriate exemption application with the applicable town assessor; and ii. 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 iii. The property is the primary residence of the applicant; and iv. 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 v. 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 2 years; OR b) 20 Years of Service. For purposes of Webster 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: i. Applicant timely files the appropriate exemption application with the applicable town assessor; and
ii. Applicant is an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and iii. 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 iv. The applicant’s primary residence is located within such a county. Section 4. The School Business Official is hereby authorized and directed to transmit a copy of this Resolution to the applicable assessors within the Webster Central School District and to the Monroe/Wayne County Departments of Real Property Tax. Section 5. 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 6. This Resolution shall take effect immediately for the 2024-25 School tax year. The question of adoption of the foregoing Resolution was duly put to a vote, which resulted as follows: Ayes: _______ Nays: _________ Abstentions: _________
The Resolution was thereupon declared adopted.
____________, 2023
___________________________________ Heather Murphy District Clerk Webster Central School District