Town of Babylon, NY Article X Exemption for Volunteer Firefighters and Ambulance Workers

[Adopted 9-17-2002 by L.L. No. 9-2002]

§ 195-30 Exemption granted.

There shall be exempt from taxation, to the extent provided in this article, residential real property owned by volunteer firefighters and ambulance workers.

§ 195-31 Applicability of exemption.

A. The exemption is applicable only to real property used exclusively for residential purposes; provided, however, that in the event any portion of such real 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 article.

B. Such exemption shall not exceed 10% of the assessed value of such real property.

[Amended 6-1-2004 by L.L. No. 6-2004]

C. No such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service unless:

(1) The applicant resides in the Town which is served by such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service;

(2) The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least two years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least two years; and

[Amended 10-11-2023 by L.L. No. 18-2023]

(3) The property is the primary residence of the applicant.

D. 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 volunteer fire company, fire department or incorporated voluntary ambulance service shall be granted the 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 Town of Babylon.

E. 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 New York 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.

F. Continuation of exemption for unremarried spouses; restrictions.

[Added 11-17-2000 by Res. No. 5; amended 9-13-2006 by L.L. No. 3-2006; 10-11-2023 by L.L. No. 18-2023]

(1) Unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers may continue any exemption claimed under such statutes by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, provided that:

(a) Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service; and

(b) Such deceased volunteer had been:

[1] An enrolled member for at least 20 years; or

[2] If he or she was killed in the line of duty, an enrolled member for at least five years; and

(c) Such deceased volunteer had been receiving the exemption prior to his or her death.

(2) This subsection as amended shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to taxable status dates occurring on or after such date.

§ 195-32 Certification of enrolled members; filing of eligible lists.

A. Certification by enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service shall be pursuant to rules and regulations promulgated by the Commissioner of the Department of Fire, Rescue and Emergency Services in accordance with the provisions of this article.

B. Incorporated volunteer fire companies, fire departments and incorporated voluntary ambulance services shall annually file lists of its enrolled members eligible for the exemption provided by this article with the Town Assessor on or before the appropriate taxable status dates on a form as prescribed by the New York State Board of Real Property Services.

§ 195-33 Application.

A. Such exemption shall be granted only upon application by the owner of such building on a form prescribed by the State Board of Real Property Services. The application shall be filed with the Assessor of the Town of Babylon having the power to assess property for taxation on or before the appropriate taxable status date of the Town of Babylon.

B. If satisfied that the applicant is entitled to an exemption pursuant to this article, the Assessor shall approve the application and such primary residential property shall thereafter be exempt from taxation and special ad valorem levies as provided in this article commencing with the assessment roll prepared on the basis of the taxable status date referred to in Subsection A of this section. The assessed value of any exemption granted pursuant to this article shall be entered by the Assessor on the Assessment Roll with the taxable property, with the amount of the exemption shown in a separate column.

§ 195-34 Legislative intent.

[Amended 10-11-2023 by L.L. No. 18-2023]

It is the intent of the Town Board to amend this article so as to conform to the provisions of New York State Real Property Tax Law § 466-a, as amended in 2022.