[Adopted 2-4-2003 by L.L. No. 2-2003; amended in its entirety 2-22-2006 by L.L. No.
11-2006 (Ch. 95, Art. VIII, of the 1976 Code)]
This Town Board hereby finds and determines that §§ 466-c
and 466-f of the New York State Real Property Tax Law allow localities
such as the Town of Riverhead to grant exemptions of real property
taxes on real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service or such an enrolled member and spouse residing in
a county with a population of more than 1,400,000 and less than 1,500,000.
A.
Qualifying residential real property, under § 466-c of
the New York State Real Property Tax Law, shall be exempt from taxation
to the extent of 10% of the assessed value of such property for city,
village, Town, part-Town, special district, county or school district
purposes, exclusive of special assessments.
B.
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:
(1)
The applicant resides in the Town which is served by such incorporated
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 section;
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 municipality to determine the procedure
for certification.
C.
Any enrolled member 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 voluntary fire company or
fire department or incorporated voluntary ambulance service shall
be granted the 10% 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 Riverhead.
D.
Application for such exemption shall be filed with the Assessor or
other agency, department or office designated by the municipality
offering such exemption on or before the taxable status date on a
form as prescribed by the Commissioner of Taxation and Finance.[1]
E.
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 the Assessor
or other agency, department or office designated by the municipality
offering such exemption on or before the taxable status date on a
form as prescribed by the Commissioner of Taxation and Finance.[2]
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 this article on the effective date of the article
shall suffer any diminution of such benefit because of the provisions
of this section.
G.
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 such a county.
[Added 2-28-2012 by L.L. No. 3-2012[3]]
Section 279-29 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2003.
[Amended 2-28-2012 by L.L. No. 3-2012]
Pursuant to and consistent with § 466-f of the New
York State Real Property Tax Law, the Town Board hereby grants an
exemption to an unremarried spouse of a deceased enrolled member of
an incorporated volunteer fire company, fire department, or incorporated
volunteer ambulance service if such member is killed in the line of
duty; provided, however, that:
A.
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
volunteer 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;
B.
Such deceased volunteer had been an enrolled member for at least
five years; and
C.
Such deceased volunteer had been receiving the exemption prior to
his or her death.
[Added 2-17-2010 by L.L. No. 3-2010; amended 2-28-2012 by L.L. No.
3-2012]
Pursuant to and consistent with § 466-h of the New
York State Real Property Tax Law, the Town Board does hereby grant
a continuation of an exemption or reinstate a preexisting exemption
to an unremarried spouse of a deceased enrolled member of the incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service; provided, however, that:
A.
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service as an unremarried spouse of a deceased
enrolled member of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service.
B.
Such deceased volunteer had been an enrolled member for at least
20 years.
C.
Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
