[Adopted 2-18-2003 by L.L. No. 2-2003 (Ch. 92B of the 1975
Code)]
The purpose of this chapter is to provide a tax exemption on
real property owned by volunteer members of the Incorporated Village
of Farmingdale Volunteer Fire Department.
A.
In order to qualify for this exemption, the volunteer member must
meet the criteria set forth below:
(1)
The volunteer member must reside in the Village of Farmingdale.
(2)
The property for which the exemption is applied for must be the applicant's
primary residence.
(3)
The property for which the application has been submitted is used
exclusively for residential purposes; however, 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 under this chapter.
(4)
The applicant must be certified by the Village of Farmingdale Board
of Fire Commissioners as an enrolled member of the Village of Farmingdale
Fire Department for at least five years. Said certification shall
be in the form of a letter from the current Fire Commissioner, and
shall set forth the number of years the applicant has been a member
of said Department.
B.
Any applicant who has accrued more than 20 years of active service
and is so certified by the Fire Commissioner shall be granted an exemption
of 10% for the remainder of his or her life or as long as his or her
primary residence is located within the Village of Farmingdale.
Application for such exemption shall be filed with the office
of the Assessor of the Village of Farmingdale on or before the taxable
status date on a form as prescribed by the State Board of Real Property
Services.
