[Adopted 12-26-2002 by L.L. No. 5-2002]
[Amended 2-21-2006 by L.L. No. 1-2006; 7-16-2007 by L.L. No.
10-2007]
A.
Pursuant to the authority granted by § 466-c
of the Real Property Tax Law, real property owned by an enrolled member
of the Village's Volunteer Fire Department or by such enrolled member
and spouse shall be exempt from taxation to the extent of 10% of the
assessed value of such property for Village purposes, exclusive of
any special assessments.
B.
Extension of partial exemption to surviving spouse.
(1)
It is the intent of the Board of Trustees to continue
any partial real property tax exemption accorded to volunteer firefighters
or ambulance workers to their un-remarried surviving spouses to the
extent authorized by § 466-f of New York Real Property Tax Law.
(2)
Any exemption accorded under this section to an enrolled
member of an incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service shall be accorded to such
deceased enrolled member’s un-remarried spouse; provided, however,
that:
(a)
Such unmarried spouse is certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service as an un-remarried
spouse of an enrolled member of such incorporated volunteer fire company,
fire department or incorporated volunteer ambulance service; and
(b)
Such deceased volunteer had been an enrolled
member for at least five years and killed in the line of duty or an
enrolled member for at least 20 years; and
(c)
Prior to his or her death, such deceased volunteer
and his or her un-remarried spouse had been receiving the exemption.
Such exemption shall not be granted to an enrolled
member of the Village Volunteer Fire Department unless:
A.
The applicant resides in the Village of Williston
Park;
B.
The property is the primary residence of the applicant;
C.
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 the article; and
D.
The applicant has been certified as an enrolled member
of the Village's Volunteer Fire Department for at least five years.
The Village Assessor shall determine the procedure for certification.
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 exemption as authorized by the
article for the remainder of his or her life, provided his or her
primary residence is located within the Village of Williston Park.
The application for the exemption authorized
by this article shall be filed annually with the Village Assessor
on or before the taxable status date of January 1, on a form prescribed
by the New York State Board of Real Property Services.
No applicant who is a volunteer fire fighter,
who by reason of such status is receiving any benefit under the Real
Property Tax Law on the effective date of this article, shall suffer
any diminution of such benefit because of the provisions of this article.
