[Adopted 9-17-2002 by L.L. No. 9-2002]
There shall be exempt from taxation, to the
extent provided in this article, residential real property owned by
volunteer firefighters and ambulance workers.
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
(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.
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.
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.
[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.