[Adopted 3-11-2003 by L.L. No. 11-2003 (Ch. 458, Art. XIV,
of the 1985 Code)]
[Amended 5-11-2004 by L.L. No. 13-2004; 4-4-2006 by L.L. No.
21-2006; 12-5-2006 by L.L. No. 63-2006]
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 such deceased
enrolled member's unremarried spouse, shall be exempt from taxation
to the extent of 10% of the assessed value of such property for County
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 such County unless:
[Amended 5-11-2004 by L.L. No. 13-2004]
(1)
The applicant resides in the town 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. It shall be the duty and responsibility of the County Department of Fire Rescue and Emergency Services (FRES), pursuant to § C11-3A of the Suffolk County Charter, to determine the procedure for certification.
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 Suffolk County.
C.
Application for such exemption shall be filed with the Assessor of
the town in which the primary residence is located on or before the
taxable status date on a form as prescribed by the State Board of
Real Property Tax Services.
D.
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 article with each Town
Assessor on or before the taxable status date on a form as prescribed
by the State Board of Real Property Tax Services.
E.
No applicant who is a volunteer fire fighter 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.
F.
For the purposes of this article:
[Added 3-15-2005 by L.L. No. 10-2005]
(1)
Title to that portion of real property owned by a cooperative apartment
corporation in which a tenant-stockholder of such corporation resides
and which is represented by his share or shares of stock in such corporation
as determined by its or their proportional relationship to the total
outstanding stock of the corporation, including that owned by the
corporation, shall be deemed to be vested in such tenant-stockholder.
(2)
That proportion of the assessment of such real property owned by
a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant-stockholder to such entire
parcel and the building thereon owned by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject
to exemption from taxation pursuant to this article, and any exemption
so granted shall be credited by the appropriate tax authority against
the assessed valuation of such real property. Upon the completion
of the final assessment roll, or as soon thereafter as is practicable,
the Assessor of the town in which the subject property is located
shall forward to the cooperative apartment corporation a statement
setting forth the exemption attributable to each eligible tenant-stockholder.
The reduction in real property taxes realized shall be credited by
the cooperative apartment corporation against the amount of such taxes
otherwise payable by or chargeable to such tenant-stockholder.
(3)
Every cooperative apartment corporation, upon receiving an exemption
pursuant to this section, shall provide to each eligible tenant-stockholder
a written statement detailing how the exemption is being credited
to such eligible tenant-stockholder no later than 60 days after such
cooperative apartment corporation receives such exemption.
G.
Where an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service dies, a deceased enrolled member's unremarried spouse may continue to claim a real property exemption obtained under §§ 775-40 and 775-41, provided, however, that:
[Added 4-4-2006 by L.L. No. 21-2006; amended 12-5-2006 by L.L. No.
63-2006]
(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 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; or
(4)
Such deceased member had been an enrolled member for at least 20
years; and
(5)
Such deceased volunteer and unremarried spouse had been receiving
the exemption prior to his or her death.
