[Adopted 2-5-2003 by L.L. No. 3-2003 (Ch. 41, Art. V, of
the 1972 Code)]
Volunteers are the backbone of the Incorporated Village of Malverne
and provide the residents of the Village with protection for their
health, safety and welfare. The members of the Malverne Volunteer
Ambulance Corps and the Malverne Volunteer Fire Department provide
this service without remuneration and at a detriment to themselves
and their families. These volunteers risk their lives each and every
day to provide this protection for the residents of the Village. Chapter
440 of the Laws of 2002 of the State of New York permits the Village
of Malverne to provide a partial property tax exemption for members
of volunteer fire companies, fire departments and volunteer ambulance
services; and because of the invaluable service that the members of
the Malverne Volunteer Ambulance Corps and the Malverne Volunteer
Fire Department provide to the residents of this Village, the Board
of Trustees of the Incorporated Village of Malverne hereby provides
this tax exemption.
[Amended 10-19-2006 by L.L. No. 5-2006]
Real property owned by an enrolled member of the Malverne Volunteer
Ambulance Corps and/or Malverne Volunteer Fire Department, or the
enrolled member and the enrolled member's spouse, shall be exempt
from taxation to the extent of 10% of its assessed value for taxes
for the Incorporated Village of Malverne; provided, however, that
such exemption shall in no event exceed $3,000.
Such exemption shall not be granted to a member of the Malverne
Volunteer Ambulance Corps and/or the Malverne Volunteer Fire Department
unless:
A.
The applicant resides in the Incorporated Village of Malverne.
B.
The property is the primary residence of the applicant and is wholly
or partially occupied by the applicant.
C.
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, such portion not used
exclusively for residential purposes shall be subject to taxation
at full value and the remaining portion shall be entitled to exemption
provided by this article.
D.
The applicant has been certified by the Board of Directors for the
Malverne Volunteer Ambulance Corps or the Fire Council for the Malverne
Volunteer Fire Department as an enrolled member of such organization,
and has served in good standing for a minimum of five years. Membership
in any other fire company, fire department of volunteer ambulance
service shall not be included in calculation of such time.
Any person who is, was or shall become a member in good standing
of both the Malverne Volunteer Ambulance Corps and the Malverne Volunteer
Fire Department shall only be entitled to one exemption. Only one
exemption shall be allowed for any parcel of real property.
This exemption shall not apply to any resident of the Incorporated
Village of Malverne who is a member of any volunteer fire company,
fire department and/or volunteer ambulance service which is not contracted
with by the Incorporated Village of Malverne to provide fire, rescue
or ambulance services to residents of this Village.
Application for such exemption shall be filed with the Assessor
or Village Clerk on or before taxable status date, on a form as prescribed
by the Village Clerk.
An enrolled member of the Malverne Volunteer Ambulance Corps
and/or the Malverne Volunteer Fire Department who accrues more than
20 years of active service in such corps or department, and is so
certified by the Board of Directors for the Malverne Volunteer Ambulance
Corps or the Fire Council for the Malverne Volunteer Fire Department,
shall, subject to the other limitations of this article, be granted
the ten-percent exemption for the remainder of his or her life.
[Added 10-19-2006 by L.L. No. 5-2006]
Should a qualified member (as outlined in § 523-32 of this article) of the Malverne Volunteer Ambulance Corps and/or the Malverne Volunteer Fire Department die in the line of duty for such department, and such member is survived by a spouse, each surviving spouse shall be eligible for a ten-percent exemption for the remainder of the surviving spouse's life, or until such time as the surviving spouse remarries. The determination of a "line of duty" death shall be made by resolution of the Board of Trustees, by a majority vote.
