Chapter 440 of the Laws of 2002 of the State
of New York permits local municipalities to provide real property
tax exemptions for real property owned by a volunteer fire fighter
or a member of a volunteer ambulance corporation and used by such
volunteers as a principal residence. The Board of Trustees of the
Incorporated Village of Roslyn Harbor desires to provide such tax
exemptions for volunteer fire fighters and volunteer members of incorporated
volunteer ambulance services who are residents of the Village.
Pursuant to the authority granted by Chapter
440 of the Laws of 2002 enacted by the New York State Legislature,
real property owned by an enrolled member of any volunteer fire department
or incorporated volunteer ambulance service serving the Village, or
the spouse of such person, shall be exempt from taxes to the extent
of 10% of the assessed value of such property for Village purposes,
exclusive of special assessments. Such exemption shall in no event
exceed $3,000 multiplied by the latest state equalization rate for
the assessing unit in which such real property is located.
Such exemption shall not be granted to an enrolled
volunteer firefighter or member of an incorporated volunteer ambulance
service unless:
A. The applicant resides within and is a resident of
the Incorporated Village of Roslyn Harbor;
B. The property which is the subject of the exemption
application is the primary residence of the applicant;
C. The property is used exclusively for residential purposes;
provided, however, that a pro rata exemption will be granted to the
extent that the property is used for other purposes; and
D. The applicant has been certified by the authority
having jurisdiction for the fire department or volunteer ambulance
service servicing the Village as an enrolled member for at least five
years.
Any enrolled member who has accrued more than
20 years of active service and is so certified by the authority having
jurisdiction for the fire department servicing the Village shall be
granted this exemption as long as his or her primary residence is
within the Incorporated Village of Roslyn Harbor.
Application for such exemption shall be filed
annually with the Village Clerk on or before the taxable status date
of the first of January on a form prescribed by the New York State
Office of Real Property Services.
No applicant who is a volunteer fire fighter
and who by reason of such status is receiving a tax benefit under
the Real Property Tax Law shall suffer any diminution of such benefit
because of the enactment of this Village property tax exemption.
This article shall take effect immediately and
shall apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after April 1, 2004.