[Adopted 2-6-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. VI,
Exemption for Members of Volunteer Fire Companies and Ambulance Services,
adopted 4-17-2000 by L.L. No. 4-2000.
An exemption of 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 Suffern as long as eligibility requirements
are met.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company or fire department provided that:
A.
The property is owned by the volunteer firefighter;
B.
The property is the primary residence of the volunteer firefighter;
C.
The property is used exclusively for residential purposes;
D.
The volunteer firefighter resides in the Village of Suffern and the
Village of Suffern is served by such incorporated volunteer fire company
or fire department;
E.
The volunteer firefighter is certified by the authority having jurisdiction
as an enrolled member of such an incorporated volunteer fire company
or fire department; and
F.
The volunteer firefighter meets the minimum service requirement established
by the Village of Suffern, which is hereby established as two years.
A volunteer firefighter 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 Suffern, on a form as prescribed by the New York State
Commissioner of Taxation and Finance. The Village of Suffern must
maintain written guidelines, available upon request, as to the requirements
of an enrolled volunteer member relating to this exemption.
The Board of Trustees 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 two years of service served by each such enrolled member
and such enrolled member's address of residence.
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.
Any eligible enrolled member who accrues more than 20 years
of active volunteer service (as certified by the authority having
jurisdiction) 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 Suffern.
The unremarried surviving spouse of a deceased enrolled member
killed in the line of duty, as certified by the authority having jurisdiction,
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.
The unremarried surviving spouse of a deceased enrolled member,
as certified by the authority having jurisdiction, 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.
