Mayor & Board of Trustees

AGENDA TUESDAY OCTOBER 17, 2023 BOARD OF TRUSTEES WILLIAM J. VESCIO COMMUNITY CENTER 1 LIBRARY ROAD WORK SESSION – 6:00 PM For those members of the public interested in viewing and/or participating in the meeting remotely, visit https://www.briarcliffmanor.gov/Calendar.aspx?EID=709 1. Executive Session: Building Inspector Interview 2. Review Agenda Items: a. Acceptance of Resignation of Planning Board Member b. Appointment of Village Trustee c. Amendment to the Village of Briarcliff Manor Employee Handbook – Separation of Employment d. Acceptance of Grant and Authorize Village Manager to Execute an Agreement with New York State Department of State – AED Upgrades 3. Discuss: Amending Chapter 202, Trees – updated draft to follow 4. Discuss: Volunteer Firefighter Tax Exemption 5. Board of Trustees Concerns 6. Advice of Counsel 1 VILLAGE OF BRIARCLIFF MANOR WWW.BRIARCLIFFMANOR.GOV 1111 PLEASANTVILLE ROAD TELEPHONE: (914) 941-4800 BRIARCLIFF MANOR, N.Y. 10510 FAX: (914)941-4837 ^OR^) MEMORANDUM TO: Board of Tmstees CC: Fire Chiefs FROM: Josh Ringel, Village Mana, DATE: September 12, 2023 RE: Volunteer Fire Tax Credit Attached please find a draft local law to implement a volunteer tax credit for members of the Briarcliff Volunteer Fire Department for discussion. Also attached is aNYCOM Advocacy Update which explains the state law. There are several key points to be aware of for our local law draft. To qualify, members must meet the active membership requirement policy (attached) o The qualifying language in our local law is tied to date specific policy o Updates would therefore require BOT review & approval for tax credit purposes The local law is currently written for 5-years minimum sendce. o This can be as low as 2-years Un-remamed spouses may retain the benefit after the death of the qualifying member (this is at local option) Most recently, 30 total members would qualify o 12inTMP,18mTOS o $ 1,201,600 in assessed value would be exempt • This results in an estimated tax redistribution of $ 12,240 for 23/24 12 of the 30 members would qualify for a lifetime exemption o 7 in TMP, 5 in TOS o Of the $1,201,600 in exempt assessment, $330,590 would qualify for the lifetime exempt stalls 2  INTRODUCTORY LOCAL LAW LOCAL LAW ADDING ARTICLE VII TO CHAPTER 195 OF THE VILLAGE OF BRIARCLIFF MANOR CODE TO ENACT PROPERTY TAX EXEMPTIONS FOR VOLUNTEER FIREFIGHTERS AND AMBULANCE WORKERS PURSUANT TO SECTION 466-A OF THE NYS REAL PROPERTY TAX LAW A LOCAL LAW adding Article VII to Chapter 195 195 of the Briarcliff Manor Code to enact property tax exemptions pursuant to Section 466-a of the NYS Real Property Tax Law for qualified volunteer firefighters and ambulance workers. BE IT ENACTED by the Board of Trustees of the Village of Briarcliff Manor, as follows: Section 1. Legislative Intent – The Village of Briarcliff Manor intends to enact the provisions of a recent amendment to NYS Real Property Tax Law § 466-a which allows for an exemption of 10% of the assessed valuation of the primary residence of eligible volunteer firefighters and/or volunteer ambulance workers upon a certification of two years of service and the enactment of further options as to eligibility for a lifetime exemption, an exemption for an unremarried spouse of a volunteer killed in the line of duty and an exemption for an unremarried spouse of a deceased volunteer. Section 2. With the intent to repeal and replace any previous actions undertaken by the Village of Briarcliff Manor in furtherance of the authority granted by Section 466-a (8) of the NYS Real Property Tax Law, a new Article VII of Chapter 195 of the Code of the Village of Briarcliff Manor, entitled “Exemptions for Volunteer Firefighters and Ambulance Workers, and Other Related Persons” is hereby added as follows: Article VII Exemptions for Volunteer Firefighters and Ambulance Workers, and Other Related Persons. §195-21 Legislative finding and intent. With the intent to repeal any and all actions taken in connection with the authority granted by Section 466-a (8) of the NYS Real Property Tax Law, the Village of Briarcliff Manor Board of Trustees finds it in the public interest to adopt legislation in accordance with Section 466-a of the NYS Real Property Tax Law with respect to real property tax abatement for volunteer firefighters and ambulance workers and other related persons under specific circumstances for the purposes of enhancing recruitment and retention of this valuable community resource. §195-22 Exemption. An exemption of Ten Percent (10%) of assessed value of property owned by an enrolled member as set forth below, or such enrolled member and their spouse, is hereby granted from taxation with respect to the real property taxes of the Village of Briarcliff Manor as long as eligibility requirements are met. {01346020.docx.}1 3 §195-23 Eligibility requirements. Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service provided that: A. The property is owned by the volunteer firefighter or volunteer ambulance worker; B. The property is the primary residence of the volunteer firefighter or volunteer ambulance worker; C. The property is used exclusively for residential purposes; D. The volunteer firefighter or volunteer ambulance worker resides in the Village of Briarcliff Manor and the Village of Briarcliff Manor is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; E. The volunteer firefighter or volunteer ambulance worker is certified by the authority having jurisdiction as an enrolled member of such an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and F. The volunteer firefighter or volunteer ambulance worker meets the minimum service requirement established by the Village of Briarcliff Manor, which is hereby established as five (5) years. §195-24 Application and procedures. A. Application. A volunteer firefighter or volunteer ambulance worker must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Village of Briarcliff Manor, on a form as prescribed by the New York State Commissioner of Taxation and Finance. B. Guidelines. The Village of Briarcliff Manor shall maintain written guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption. To be considered an enrolled member for the purpose of this benefit, a member must remain in compliance with the Briarcliff Manor Fire Department Fire Council Active Membership Requirements dated October 29, 2021. C. Certification. The Village of Briarcliff Manor must annually file with the assessor, prior to the applicable taxable status date, a list of the active volunteer members who are certified to meet the minimum service requirement. Such list must provide, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member's address of residence. D. No diminution of benefits. An applicant who is receiving any benefit pursuant to Article 4 of the Real Property Tax Law as of the effective date of this article shall not have any of those benefits diminished because of this article. §195-25 Exemptions for individuals under specific circumstances {01346020.docx.}2 4  A. Grant of lifetime exemption. Any eligible enrolled member who accrues more than 20 years of active volunteer service as certified by the Village of Briarcliff Manor shall be granted the 10% exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Village of Briarcliff Manor. B. Un-remarried spouse of enrolled member killed in the line of duty. The un-remarried surviving spouse of a deceased enrolled member killed in the line of duty, as certified by the Village of Briarcliff Manor, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least five years and had been receiving the exemption at the time of his or her death. C. Un-remarried spouse of deceased enrolled member. The un-remarried surviving spouse of a deceased enrolled member, as certified by the Village of Briarcliff Manor, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least 20 years and the deceased volunteer and un-remarried spouse had been receiving the exemption at the time of his or her death. Section 3. If any clause, sentence, paragraph, section or part of this Local Law is declared by a Court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to said clause, sentence, paragraph, section or part of this Local Law. Section 4. Except as otherwise provided herein, all other provisions of the Briarcliff Manor Code Chapter 195 shall remain the same. Section 5. This Local Law shall take effect immediately upon filing in the office of the Secretary of State in accordance with Municipal Home Rule Law Section 27. {01346020.docx.}3 5  New Law Authorizes Volunteer Firefighter and Ambulance Worker Property Tax Exemption January 5, 2023 Last month Governor Hochul signed legislation that permits any local government to provide a real property tax exemption to volunteer firefighters and volunteer ambulance workers who have served a minimum of two years (see Chapter 670 of the Laws of 2022). The law took effect immediately and can be implemented now by your governing bodies. (Previously, only local governments that received special state legislative authority could enact such an exemption.) Specifically, Real Property Tax Law § 466-a allows for an exemption of up to 10% of the assessed valuation of the primary residence of volunteer firefighters and/or volunteer ambulance workers. In order to authorize such exemption, a municipality must opt-in via the adoption of a local law. Once a local government opts in, an application for the exemption by the volunteer firefighter or volunteer ambulance worker must be filed with the local assessor before the applicable “taxable status date.” The exemption applies only to the tax levy of the unit of local government that opts in. For example, if a village opts in but the town does not, an eligible volunteer firefighter or volunteer ambulance worker would be entitled to an exemption on their village taxes but not their town taxes. In addition to the basic eligibility criteria noted above, the following requirements apply: The property must be owned by the volunteer firefighter or volunteer ambulance worker; The volunteer must reside in the jurisdiction served by the fire company, fire department, or ambulance entity to which the volunteer belongs; The property must be the primary residence of the volunteer firefighter or volunteer ambulance worker; The property must be used exclusively for the volunteer’s residential purposes, or if used for other purposes, only the volunteer’s residential portion is entitled to the exemption; and, 6 The authority having jurisdiction must certify that the volunteer is an enrolled member of the fire company, fire department, or ambulance  service, as applicable. In order to implement the exemption, your city of village must establish a minimum service requirement -- between two years and five years of service -- as well as develop a procedure for certifying that such volunteers are eligible. In addition, if authorized by the local government, the new law provides that any enrolled member who accrues more than 20 years of active service shall be eligible to receive the 10% exemption for life as long as the property remains the volunteer’s primary residence. The law also allows localities to extend the tax exemption for the lifetime of a surviving, unremarried spouse of a deceased volunteer. For the exemption to apply to an unremarried spouse, the deceased volunteer must have served for at least 20 years and received the exemption for the subject property prior to his or her death. In the event of a line-of-duty death of a volunteer, an unremarried spouse is eligible to have the partial tax exemption remain as long as the deceased volunteer was an enrolled member of a volunteer fire company or ambulance service for at least five years and received the exemption for such property prior to the line-of-duty death. Each of these optional provisions would have to be adopted a part of the local law. It is important to note that any city or village that is already providing an exemption from taxation for an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service pursuant to a special authorization can continue to do so, but must adopt a local law by December 9, 2025, that conforms to the provisions of this new law. Click here to view a sample local law that could be used to allow for this exemption in your municipality. As always, we encourage you to have your municipal attorney review such local law prior to adoption. New York State Conference of Mayors www.nycom.org FOLLOW US ON SOCIAL MEDIA! NYCOM | 119 Washington Ave, Albany, NY 12210 Unsubscribe lisa@nycom.org Constant Contact Data Notice Sent bybarbara@nycom.orgpowered by Try email marketing for free today! 7  Briarcliff Manor Fire Department Fire Council Active Membership Requirements An active member must contribute directly to the mission of the organization. An incoming member must complete one of the following by their first anniversary: a. Certification as an interior firefighter b. Certification as a NYS EMT c. Ambulance Driver An active member of each Company shall maintain a minimum of the following during the calendar year: 1. Attendance at 5 percent of emergency calls (either Fire or Ambulance – not combined) OR 450 annual hours of ambulance duty shift (equal to about 9 hours, 3 shifts, per week) or 600 annual hours of fire duty shift (equal to about 12 hours, 2 shifts, per week) 2. Attendance at Six (6) Drills 3. Ten (10) of the following a. Inspections b. Driver Training c. Meetings d. Parades e. Truck Checks f. Truck Washes g. Work Nights h. Public Education i. Miscellaneous Designated Events j. Bringing in a New Member 4. Applicable NYS DOL/OSHA/PESH Courses a. Distributed via Target Solutions 5. CPR Certification The members performing the following duties will be granted active status by motion of the Fire Council annually: 1. LOSAP Administrator 2. Fund Drive Coordinator 3. Chaplain Adopted 29-October 2021 8