[Adopted 2-25-2003 by L.L. No. 4-2003;
amended in its entirety 10-10-2023 by L.L. No. 28-2023]
A.
Qualifying residential real property, under § 466-a of
the New York State Real Property Tax Law, owned by an enrolled member
of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service, or such enrolled member and spouse residing
in Suffolk County, shall be exempt from taxation to the extent of
10% of the assessed value of such property for city, village, town,
part town, special district, county or school district purposes, exclusive
of special assessments.
B.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service residing in such county unless:
(1)
The applicant resides in the city, town or village which is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service;
(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 the exemption provided by this section;
(4)
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or voluntary
ambulance service as an enrolled member of such incorporated volunteer
fire company, fire department or voluntary ambulance service as determined
by the governing body of a city, village, school district, fire district
or county; provided, however, that the applicant has at least two
years of service. It shall be the duty and responsibility of the governing
body of each municipality, school district and/or fire district to
determine the procedure for certification.
C.
Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who accrues
more than 20 years of active service and is so certified by the authority
having jurisdiction for the incorporated voluntary fire company, fire
department or incorporated voluntary ambulance service shall be granted
the 10% exemption as authorized by this section for the remainder
of his or her life, as long as his or her primary residence is located
within the Town of Southold.
D.
Application for such exemption shall be filed with the Assessor or
other agency, department or office designated by the municipality
offering such exemption on or before the taxable status date on a
form as prescribed by the Commissioner.
E.
Incorporated volunteer fire companies, fire departments and incorporated
volunteer ambulance services shall file lists of their enrolled members
eligible for the exemption provided by this section with the Assessor
or other agency, department or office designated by the municipality
offering such exemption on or before the taxable status date on a
form as prescribed by the Commissioner.
F.
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 this article on the effective date of the section
shall suffer any diminution of such benefit because of the provisions
of this section.
This article shall take effect immediately upon filing in the
Office of the Secretary of State and shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 1, 2024.
Any exemption granted under § 245-11 to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service shall be extended to such deceased enrolled member's unremarried spouse; provided, however, that:
A.
For members of an incorporated volunteer fire company, fire department,
or incorporated volunteer ambulance service killed in the line of
duty:
(1)
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service as an unremarried spouse of a deceased
enrolled member of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who was killed
in the line of duty; and
(2)
Such deceased volunteer died in the line of duty and 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.
For deceased members of an incorporated volunteer fire company, fire
department, or incorporated volunteer ambulance service:
(1)
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service; and
(2)
Such deceased member had been enrolled for at least 20 years; and
(3)
Such deceased member and unremarried spouse had been receiving the
exemption prior to his or her death.
Section 245-13 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024.
