Village of Wesley Hills, NY Article VI Exemption for Volunteer Firefighters and Volunteer Ambulance Workers

[Adopted 7-10-2018 by L.L. No. 2-2018]

§ 200-30 Legislative intent.

This article is enacted pursuant to the authority of § 466-a of the Real Property Tax Law of the State of New York, which authorizes the Village of Wesley Hills to grant a partial real property tax exemption to volunteer firefighters and volunteer ambulance workers.

§ 200-31 Exemption granted.

[Amended 2-21-2023 by L.L. No. 2-2023]

Real property owned by an eligible person as set forth in § 200-32 shall be exempt from Village taxation to the extent of 10% of the assessed value of such property, exclusive of special assessments, subject to the requirements set forth in this article.

§ 200-32 Eligibility.

Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company or incorporated volunteer ambulance service, provided that:

A. The applicant resides in the portion of the Village of Wesley Hills which is served by such incorporated volunteer fire company or incorporated volunteer ambulance service.

B. The property is the primary residence of 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 but is used for other purposes, such portion shall be subject to Village taxation and the remaining portion only shall be entitled to the exemption provided by this article; and

D. The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company as an enrolled member of such incorporated volunteer fire company for at least two years or the applicant has been certified by the authority having jurisdiction for the incorporated volunteer ambulance service as an enrolled member of such incorporated volunteer ambulance service for at least two years. The applicant must submit proof of such certification together with the application for such exemption.

[Amended 2-21-2023 by L.L. No. 2-2023]

§ 200-33 Grant of lifetime exemption.

Any enrolled member of an incorporated volunteer fire company or incorporated volunteer ambulance service who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer fire company or incorporated volunteer ambulance service shall be granted the ten-percent exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Village of Wesley Hills.

§ 200-34 Unremarried spouses of volunteer firefighters or ambulance workers killed in line of duty.

[Added 2-21-2023 by L.L. No. 2-2023[1]]

The property tax exemption authorized by this article and granted to an enrolled member of an incorporated volunteer fire company or an incorporated volunteer ambulance service shall, upon application, be continued to such deceased enrolled member's unremarried spouse if such member is killed in the line of duty, provided that:

A. Such unremarried spouse is certified by the authority having jurisdiction for such incorporated volunteer fire company or incorporated volunteer ambulance service as an unremarried spouse of such enrolled member who was killed in the line of duty;

B. Such deceased volunteer had been an enrolled member for at least five years; and

C. Such deceased volunteer had been receiving the exemption prior to his or her death.

[1] Editor's Note: This local law also provided for the redesignation of former §§ 200-34 and 200-35 as §§ 200-35.2 and 200-35.3, respectively.

§ 200-35 Unremarried spouses of deceased volunteer firefighters or ambulance workers not killed in line of duty.

[Added 2-21-2023 by L.L. No. 2-2023]

The property tax exemption authorized by this article and granted to an enrolled member of an incorporated volunteer fire company or an incorporated volunteer ambulance service shall, upon application, be continued to such deceased enrolled member's unremarried spouse if such member is not killed in the line of duty, provided that:

A. Such unremarried spouse is certified by the authority having jurisdiction for such incorporated volunteer fire company or incorporated volunteer ambulance service as an unremarried spouse of such enrolled member;

B. Such deceased volunteer had been an enrolled member for at least 20 years; and

C. Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer.

§ 200-35.1 Application for exemption.

[Added 2-21-2023 by L.L. No. 2-2023]

Application for exemption shall be filed in the Village Clerk's office on or before the taxable status date of the Village on a form as prescribed by New York State.

§ 200-35.2 No diminution of benefits.

No applicant who is a volunteer firefighter or volunteer ambulance worker who by reason of such status is receiving any benefit under the provisions of Article 4 of the Real Property Tax Law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.

§ 200-35.3 When effective; applicability.

This article shall take effect immediately upon this article being filed with the Secretary of State and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2019.