It is the purpose of this article to provide
for a partial exemption from East Hampton property taxation to volunteer
fire fighters and ambulance workers who are members of volunteer fire
companies, fire departments or incorporated ambulance service workers
within the Town of East Hampton and whose primary residence is within
the boundaries of the Town, and the spouses of those eligible volunteers
who have been killed in the line of duty so long as that spouse has
not remarried, in recognition of the valuable services that they provide
and the sacrifices that they made.
Real property owned in whole or in part by an
enrolled member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service, or by the spouses of
those eligible volunteers who have been killed in the line of duty
so long as that spouse has not remarried, shall be exempt from taxation
to the extent of 10% of the assessed value of such property for Town
purposes, exclusive of special assessments.