[Adopted 3-24-2003 by L.L. No. 2-2003[1]]
[1]
Editor's Note: This local law also stated it would take effect beginning with the tax year commencing June 1, 2004.
A. 
Real property owned by an enrolled member of the Village's Volunteer Fire Department or by such enrolled member and spouse residing in the Village of Valley Stream shall be exempt from taxation to the extent of 10% of the assessed value of such property for Village taxes, exclusive of any special assessments.
[Amended 11-21-2005 by L.L. No. 3-2005]
B. 
Such exemption shall not be granted to an enrolled member of the Village Volunteer Fire Department unless:
(1) 
The applicant resides in the Village of Valley Stream;
(2) 
The property is the primary residence of the applicant;
(3) 
The property is used exclusively for residential purposes; provided, however, 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 as a member of the Village's Volunteer Fire Department for at least five years. The Village Assessor shall determine the procedure for certification.
C. 
Any enrolled member of the Village's Volunteer Fire Department who accrues more than 20 years of active service and is so certified shall be granted the 10% exemption as authorized by this section for the remainder of his or her life.
D. 
The application for such exemption shall be filed with the Village Assessor. The Village Assessor shall prescribe the time period for filing for such exemption, but said period shall be no less than 90 days.
E. 
No applicant who is a volunteer firefighter, who by reason of such status is receiving any benefit under New York State law on the effective date of this section, shall suffer any diminution of such benefit because of the provisions of this section.