[Added 11-13-2007 by L.L. No. 13-2007]
Pursuant to the authority granted by § 466-c
of the Real Property Tax Law of the State of New York, real property
owned by an enrolled member of the Incorporated Village of Sea Cliff
Volunteer Fire Department or Voluntary Ambulance Service, who meets
the eligibility requirements enumerated below, or such enrolled member
and spouse, shall be exempt from real property taxes to the extent
of 10% of the assessed value of such property for Village purposes,
exclusive of special assessments.
A.
Such exemption shall not be granted to an enrolled
member of the Sea Cliff Volunteer Fire Department or Voluntary Ambulance
Service unless:
(1)
The applicant resides within the Incorporated Village
of Sea Cliff;
(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 as is used for other purposes shall
be subject to taxation, and the residential portion only shall be
entitled to the exemption provided for herein, on a pro rata basis;
(4)
The applicant has been certified by the authority
having jurisdiction for the Sea Cliff Volunteer Fire Department or
Voluntary Ambulance Service as an enrolled member thereof for at least
five years. The applicant, or the Fire Department or Ambulance Service
on behalf of the applicant, must submit proof of such certification
together with, or prior to, submission of the application for an exemption.
B.
It shall be the duty and responsibility of the Sea
Cliff Volunteer Fire Department to determine the procedure for certification,
subject to the approval and confirmation of the Village Board of Trustees.
Any enrolled member who accrues more than 20
years of active service with the Sea Cliff Volunteer Fire Department
or Voluntary Ambulance Service and is so certified by the authority
having jurisdiction for the Fire Department or Ambulance Service shall
be granted this exemption for the remainder of his or her life as
long as his or her primary residence is located within the Incorporated
Village of Sea Cliff.
Application for such exemption shall be filed
annually with the Village Assessor of the Incorporated Village of
Sea Cliff on or before the taxable status date of the Village of Sea
Cliff on a form prescribed by the New York State Office of Real Property
Services.
Any exemption claimed under this article by
an enrolled member of the Sea Cliff Volunteer Fire Department or Voluntary
Ambulance Service may be continued to such deceased enrolled member's
unremarried spouse if such member is killed in the line of duty, provided,
however, that:
A.
Such unremarried spouse is certified by the authority
having jurisdiction for the Sea Cliff Volunteer Fire Department or
Voluntary Ambulance Service as an unremarried spouse of an enrolled
member of the Sea Cliff Volunteer Fire Department or Voluntary Ambulance
Service who was killed in the line of duty; and
B.
Such deceased volunteer had been an enrolled member
thereof for at least five years; and
C.
Such deceased volunteer had been receiving the exemption
prior to his or her death.
An exemption granted pursuant to this article
maybe continued or reinstated to an unremarried spouse of a deceased
enrolled member of the Sea Cliff Volunteer Fire Department or Voluntary
Ambulance Service, provided, however, that:
A.
Such unremarried spouse is certified by the authority
having jurisdiction for the Sea Cliff Volunteer Fire Department or
Voluntary Ambulance Service as an unremarried spouse of a deceased
enrolled member of the Sea Cliff Volunteer Fire Department or Voluntary
Ambulance Service; and
B.
Such deceased volunteer had been an enrolled member
thereof for at least 20 years; and
C.
Such deceased volunteer and un-remarried spouse had
been receiving the exemption for such property prior to the death
of such volunteer.
No applicant who is a volunteer firefighter
or volunteer ambulance worker who by reason of such status is receiving
a tax benefit under the Real Property Tax Law of the State of New
York on the effective date of this article shall suffer any diminution
of such benefit because of the enactment of this property tax exemption.
This article shall apply to tax assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 1, 2008.
