[HISTORY: Adopted by the North Hempstead Town Board as indicated in article histories. Amendments noted where applicable.]
[Adopted 6-6-2023 by L.L. No. 14-2023]
The tax exemption for volunteer firefighters and volunteer ambulance workers established by Town of North Hempstead Local Law No. 11 of 2023, adopted on April 4, 2023, and effective on April 13, 2023 with its filing with the Secretary of State is hereby continued. For the avoidance of doubt, the exemption established by Town of North Hempstead Local Law No. 11 of 2023 shall be deemed to be the tax exemption provided for by, and adopted pursuant to, § 466-A of the Real Property Tax Law entitled "Volunteer firefighters and volunteer ambulance workers."
The tax exemption established by Town of North Hempstead Local Law No. 11 of 2023 shall be continued or, if such exemption was preexisting, reinstated to an unremarried spouse of a deceased enrolled member of an 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 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
B. 
Such deceased volunteer had been an enrolled member for at least 20 years; and
C. 
Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
The tax exemption established by Town of North Hempstead Local Law No. 11 of 2023 shall be continued or, if such exemption was preexisting and claimed by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, reinstated to an unremarried spouse of such enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary 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 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
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.