[Adopted 4-26-2004 by L.L. No. 3-2004 (Ch.
79, Art. III, of the 1968 Code)]
[Amended 4-9-2007 by L.L. No. 4-2007]
This article is enacted pursuant to the provisions
of §§ 466-c, 466-f and 466-h of the Real Property Tax
Law of the State of New York to grant a partial exemption from taxation
to certain resident property owners of the Incorporated Village of
Patchogue (the "Village) who are enrolled members of either the Patchogue
Fire Department or the Patchogue Ambulance Company, and who reside
or resided until their death within the Incorporated Village of Patchogue,
and to the unremarried spouse of an enrolled member pursuant to the
terms defined herein.
For purposes of this article, the following
terms shall have the meanings indicated:
Persons maintained on the rolls of membership of the Patchogue
Fire Department or Patchogue Ambulance Company as active members.
The lien year utilized by the Village of Patchogue, June
1 to May 31 in the following year.
Those persons who, being married to a qualifying enrolled
member at the time of his/her death, have remained unmarried and continue
to reside in real property owned by that unremarried spouse and within
the Village.
[Added 4-9-2007 by L.L. No. 4-2007]
[Amended 4-9-2007 by L.L. No. 4-2007]
A.
Real property situate within the bounds of the Village,
owned in whole or in part by enrolled member, or by the unremarried
spouse of such enrolled member, shall be exempt from taxation for
real estate taxes to be levied by the Village for the Tax Year 2005,
and for each year thereafter, to the extent of 10% of the assessed
valuation thereof for any year in which this exemption applies. Such
exemption shall be based upon the assessed value of the exempt real
property and the qualification for such exemption in an unremarried
spouse shall be in accordance with this section.
B.
Notwithstanding any other provision of law to the
contrary, the provisions of this article shall apply to real property
held in trust solely for the benefit of a person or persons who would
otherwise be eligible for a real property tax exemption, pursuant
to this article, where such person or persons are the owner or owners
of such real property.
C.
The unremarried spouse shall not qualify for the exemption
unless:
(1)
The unremarried spouse resides in the Village; and
(2)
Where such property serves as their primary residence;
and
(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
hereby; and
(4)
The unremarried spouse is certified by the Chief of
the Fire Department or the Chief of the Ambulance Company, respectively,
as either:
(a)
An unremarried spouse of an enrolled member
of such organization who died in the line of duty, and such deceased
volunteer had been an enrolled member for at least five years, and
such deceased volunteer had been receiving the exemption prior to
his or her death; or
(b)
An unremarried spouse of an enrolled member
of such organization, and such deceased volunteer had been an enrolled
member for at least 20 years, and such deceased volunteer and unremarried
spouse had been receiving the exemption prior to the death of the
volunteer.
(5)
In all events, the provisions of applicable §§ 466-c,
466-f and 466-h of the New York Real Property Tax Law shall be guiding
and controlling over any conflicting provisions of this article.
[Amended 4-9-2007 by L.L. No. 4-2007]
A.
Application for such exemption must be made annually
by the owner or all of the owners of the property on forms to be furnished
by the Village Assessor's Office. Such applications shall furnish
the information, and the forms are to be executed in the manner required
or prescribed in such forms and shall be filed in such Assessor's
office on or before taxable status date; provided, however, sufficient
proof of the applicant's status as an active enrolled member or the
unremarried spouse of a deceased enrolled member, as approved by the
Assessor, shall be presented at the time of application.
B.
At least 60 days prior to the appropriate taxable
status date, the Assessor shall mail to each person who was granted
exemption pursuant to this article on the latest completed assessment
roll an application form and a notice that such application must be
filed on or before the taxable status date and be approved in order
for the exemption to be granted. Failure to mail any such application
form or notices or the failure of such person to receive any of the
same shall not prevent the levy, collection and enforcement of the
payment of the taxes on property owned by such person.
The making of any willful false statement in the application for an exemption under this article shall be a violation thereof, and a conviction for any such violation shall be punishable as provided in § 1-1 of the Code of the Village of Patchogue.
