[Adopted 1-12-2006]
Pursuant to the authorization set forth in § 466-c
of the Real Property Tax Law:
A.
Real property owned by an enrolled volunteer member
of a fire company of the Village Fire Department or such enrolled
member and spouse or by an enrolled volunteer member of the Village
Ambulance Department or such enrolled member and spouse shall be exempt
from taxation to the extent of 10% of the assessed value of such property
for Village purposes, exclusive of special assessments. Such exemption
shall not be granted to an enrolled member unless:
(1)
The applicant resides in the Village;
(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 such exemption; and
(4)
The applicant has been certified by the Village Fire
Department or the Village Ambulance Department as an enrolled member
for at least five years.
B.
Any enrolled volunteer member of a fire company of
the Village Fire Department or any enrolled volunteer member of the
Village Ambulance Department who accrues more than 20 years of active
service and is so certified by the Village Fire Department or the
Village Ambulance Department shall be granted the ten-percent exemption
as authorized above for the remainder of his or her life as long as
his or her primary residence is located within the Village.
C.
Application for such exemption shall be filed annually
with the Village Assessor on or before the taxable status date on
a form as prescribed by the State Board of Real Property Services.
The provisions of § 99-31 shall become effective as of the taxable status date of January 1, 2006. With respect to the Village assessment roll based on the taxable status date of January 1, 2006, and notwithstanding Subsection C of § 99-31, application for the exemption provided for in § 99-31 may be filed after the taxable status date of January 1, 2006, provided that such application is filed on or before January 13, 2006.
[Added 4-9-2009]
Pursuant to the authorization set forth in §§ 466-f
and 466-h of the Real Property Tax Law:
A.
Where an enrolled volunteer member of a fire company of the Village Fire Department or an enrolled volunteer member of the Village Ambulance Department is killed in the line of duty, such deceased enrolled member's unremarried spouse may continue to claim an exemption obtained under § 99-31; provided, however, that:
(1)
Such unremarried spouse is certified by the
Village Fire Department or the Village Ambulance Department as an
unremarried spouse of an enrolled member who was killed in the line
of duty; and
(2)
Such deceased volunteer had been an enrolled
member for at least five years; and
(3)
Such deceased volunteer had been receiving the
exemption prior to his or her death.
B.
Where an enrolled volunteer member of a fire company of the Village Fire Department or an enrolled volunteer member of the Village Ambulance Department dies for any reason, such deceased enrolled member's unremarried spouse may continue to claim an exemption or reinstate an exemption obtained under § 99-31; provided, however, that:
(1)
Such unremarried spouse is certified by the
Village Fire Department or the Village Ambulance Department as an
unremarried spouse of a deceased enrolled member; and
(2)
Such deceased volunteer had been an enrolled
member for at least 20 years; and
(3)
Such deceased volunteer and unremarried spouse
had been receiving the exemption for such property prior to the death
of such volunteer.
