[Adopted 5-13-2003 by L.L. No. 40-2003]
[Amended 11-9-2004 by L.L. No. 40-2004; 5-23-2006 by L.L. No. 24-2006; 3-13-2007 by L.L. No. 8-2007; 5-22-2007 by L.L. No.
29-2007]
A.
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 shall be exempt
from taxation to the extent of 10% of the assessed value of such property
for Town or special district purposes, exclusive of special assessments,
where such real property is located. Such exemption shall not be granted
to an enrolled member of an incorporated volunteer fire company, fire
department or incorporated volunteer ambulance service residing within
the Town of Southampton unless:
[Amended 4-25-2023 by L.L. No. 16-2023]
(1)
The applicant resides within the Town of Southampton
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
and used exclusively for residential purposes; provided, however,
that in the event any portion of such property is not used exclusively
for the applicant’s primary residence, but it used for other
residential purposes, such portion shall be subject to taxation and
the remaining portion only shall be entitled to the exemption provided
by this section; and
(3)
An application for this exemption must be filed annually
in the Town Assessor's office on or before the taxable status date;
and
(4)
The applicant must be certified by the incorporated
volunteer fire company, fire department or incorporated volunteer
ambulance service as an enrolled member for at least two years.
B.
Where an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service is killed in the line of duty, a deceased enrolled member's unremarried spouse may continue to claim a real property exemption obtained under § 298-37A; provided, however, that:
(1)
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 who was
killed in the line of duty; and
(2)
Such deceased volunteer had been an enrolled member
for at least five years; and
(3)
Such deceased volunteer has been receiving the exemption
prior to his or her death.
C.
Where an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service dies for any reason, a deceased enrolled member's unremarried spouse may continue to claim a real property exemption or reinstate such exemption obtained under § 298-37A; provided, however, that:
(1)
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 a deceased enrolled member of such incorporated volunteer
fire company, fire department or incorporated voluntary 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 prior to the death of such volunteer.
D.
Where an enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service 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, the ten-percent exemption shall be granted for the remainder
of his or her life as long as his or her primary residence is located
within the Town of Southampton.
