[Adopted 10-16-2006 by L.L. No. 13-2006[1]]
[1]
Editor's Note: This local law also provided for the renumbering of former Art. V. Collection of Delinquent Property Taxes, as Art. VI.
The Board of Trustees hereby acknowledges and expresses its gratitude for the courageous and professional service of the members of the Lynbrook Volunteer Fire Department; the time, effort and fearlessness invested by each firefighter to the essential work of the Fire Department; and the profound financial benefit to the Village and its residents of the volunteerism of these brave members of the fire service. As a small measure of gratitude, and to encourage members of the Fire Department to continue their service, the Village enacts this article to provide a real property tax exemption to its volunteer firefighters.
A. 
Real property owned by an enrolled member of the Village's Volunteer Fire Department or by such enrolled member and spouse residing in the Village of Lynbrook shall be exempt from taxation to the extent of 10% of the assessed value of such property for Village taxes, exclusive of any special assessments.
B. 
No such exemption shall be granted to an enrolled member of the Volunteer Fire Department unless:
(1) 
The applicant resides in the Village of Lynbrook;
(2) 
The property is the primary residence of the applicant;
(3) 
The property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; and
(4) 
The applicant has been certified as a current member of the Village's Volunteer Fire Department and a member for at least five years. The Village Assessor shall determine the procedure for such certification.