[Adopted 11-19-2002 by L.L. No. 2-2002 (Ch. 33B of the 2000 Code)]
Pursuant to the authority granted by Chapter 440 of the Laws of 2002 enacted by the State Legislature,[1] real property owned by an enrolled member of any volunteer fire department, or the spouse of such person, serving the Village 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.
[1]
Editor's Note: See § 466-c of the Real Property Tax Law.
Such exemption shall not be granted to an enrolled volunteer firefighter unless:
A. 
The applicant resides within the Incorporated Village of Roslyn.
B. 
The property 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.
D. 
The applicant has been certified by the authority having jurisdiction for the fire department 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 shall be granted this exemption as long as his or her primary residence is within the Incorporated Village of Roslyn.
Application for such exemption shall be filed annually with the Village Assessor 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 firefighter 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 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, 2003.