Suffolk County, NY
 
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Table of Contents
Table of Contents
[Adopted 3-11-2003 by L.L. No. 11-2003 (Ch. 458, Art. XIV, of the 1985 Code)]
[Amended 5-11-2004 by L.L. No. 13-2004; 4-4-2006 by L.L. No. 21-2006; 12-5-2006 by L.L. No. 63-2006]
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, or such enrolled member and spouse, or such deceased enrolled member's unremarried spouse, shall be exempt from taxation to the extent of 10% of the assessed value of such property for County purposes, exclusive of special assessments.
A. 
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in such County unless:
[Amended 5-11-2004 by L.L. No. 13-2004]
(1) 
The applicant resides in the town which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(2) 
The property is the primary residence of the applicant;
(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 by this article; and
(4) 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least five years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least five years. It shall be the duty and responsibility of the County Department of Fire Rescue and Emergency Services (FRES), pursuant to § C11-3A of the Suffolk County Charter, to determine the procedure for certification.
B. 
Any enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who accrues more than 20 years of active service, and is so certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, shall be granted the ten-percent exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within Suffolk County.
C. 
Application for such exemption shall be filed with the Assessor of the town in which the primary residence is located on or before the taxable status date on a form as prescribed by the State Board of Real Property Tax Services.
D. 
Incorporated volunteer fire companies, fire departments, and incorporated volunteer ambulance services shall file lists of their enrolled members eligible for the exemption provided by this article with each Town Assessor on or before the taxable status date on a form as prescribed by the State Board of Real Property Tax Services.
E. 
No applicant who is a volunteer fire fighter or volunteer ambulance worker who, by reason of such status, is receiving any benefit under the provisions of any other law on the effective date of this section shall suffer any diminution of such benefit because of the provisions of this section.
F. 
For the purposes of this article:
[Added 3-15-2005 by L.L. No. 10-2005]
(1) 
Title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder of such corporation resides and which is represented by his share or shares of stock in such corporation as determined by its or their proportional relationship to the total outstanding stock of the corporation, including that owned by the corporation, shall be deemed to be vested in such tenant-stockholder.
(2) 
That proportion of the assessment of such real property owned by a cooperative apartment corporation determined by the relationship of such real property vested in such tenant-stockholder to such entire parcel and the building thereon owned by such cooperative apartment corporation in which such tenant-stockholder resides shall be subject to exemption from taxation pursuant to this article, and any exemption so granted shall be credited by the appropriate tax authority against the assessed valuation of such real property. Upon the completion of the final assessment roll, or as soon thereafter as is practicable, the Assessor of the town in which the subject property is located shall forward to the cooperative apartment corporation a statement setting forth the exemption attributable to each eligible tenant-stockholder. The reduction in real property taxes realized shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.
(3) 
Every cooperative apartment corporation, upon receiving an exemption pursuant to this section, shall provide to each eligible tenant-stockholder a written statement detailing how the exemption is being credited to such eligible tenant-stockholder no later than 60 days after such cooperative apartment corporation receives such exemption.
G. 
Where an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service dies, a deceased enrolled member's unremarried spouse may continue to claim a real property exemption obtained under §§ 775-40 and 775-41, provided, however, that:
[Added 4-4-2006 by L.L. No. 21-2006; amended 12-5-2006 by L.L. No. 63-2006]
(1) 
Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an unremarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and:
(2) 
Such deceased volunteer died in the line of duty and had been an enrolled member for at least five years; and
(3) 
Such deceased volunteer had been receiving the exemption prior to his or her death; or
(4) 
Such deceased member had been an enrolled member for at least 20 years; and
(5) 
Such deceased volunteer and unremarried spouse had been receiving the exemption prior to his or her death.