[Adopted 7-18-2003 by L.L. No. 10-2003]
[Amended 10-22-2004 by L.L. No. 15-2004; 3-31-2006 by L.L. No. 2-2006]
Real property owned by an enrolled member of
an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service or such enrolled member and spouse, or
un-remarried spouse of a volunteer firefighter or volunteer ambulance
worker as specified below, shall be exempt from taxation to the extent
of 10% of the assessed value of such property for Town purposes, exclusive
of special assessments.
A.
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 the Town of
Shelter Island unless:
(1)
The applicant resides in the 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 article; and
(4)
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 five 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 five years.
B.
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 ten-percent 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 Shelter Island.
C.
The unremarried spouse of a volunteer firefighter
or volunteer ambulance worker killed in the line of duty may continue
the above exemption if:
[Added 3-31-2006 by L.L. No. 2-2006[1]; amended 9-15-2006 by L.L. No. 15-2006; 7-6-2007 by L.L. No. 7-2007]
(1)
Such unremarried spouse is certified by the authority
having jurisdiction for the incorporated volunteer fire department
or volunteer ambulance service as an unremarried spouse of a deceased
enrolled member of such fire department or ambulance service; and
(2)
Such deceased volunteer had been an enrolled member
for at least five years; and
(3)
Such deceased volunteer and unremarried spouse had
been receiving the exemption for such property prior to the death
of such volunteer.
D.
The unremarried spouse of a volunteer firefighter
or volunteer ambulance worker may continue the above exemption regardless
of the cause of death of the deceased volunteer if:
[Amended 7-6-2007 by L.L. No. 7-2007]
(1)
Such unremarried spouse is certified by the authority
having jurisdiction for the incorporated volunteer fire department
or volunteer ambulance service as an unremarried spouse of a deceased
enrolled member of such fire department or ambulance service; and
(2)
Such deceased volunteer had been an enrolled member
for at least 20 years; and
(3)
Such deceased volunteer and unremarried spouse had
been receiving the exemption for such property prior to the death
of such volunteer.
E.
Incorporated volunteer fire companies, fire departments,
and incorporated volunteer ambulance services shall file lists of
its enrolled members eligible for the exemption provided by this article
with the Shelter Island Assessor on or before the taxable status date
on a form as prescribed by the State Board of Real Property Services.
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 any other law on the effective date of this
section, shall suffer any diminution of such benefit because of the
provisions of this section.
