Town of Smithtown, NY Article VIII Assessment Exemption for Volunteer Fire Fighters and Ambulance Workers

[Adopted 2-25-2003 by L.L. No. 1-2003; amended in its entirety 2-28-2006 by L.L. No. 2-2006]

§ 256-31 Statutory authority.

This article is adopted pursuant to the authority of Real Property Tax Law § 466-c and Chapter 450 of the Laws of 2002, as amended by Chapters 9 and 648 of the Laws of 2004 as well as Real Property Tax Law § 466-f, and Chapter 324 of the Laws of 2005. All definitions, terms and conditions of such statute shall apply to this article.

§ 256-32 Exemption granted.

There shall be exempt from taxation, to the extent provided in this article, residential real property owned by volunteer fire fighters and ambulance workers.

§ 256-33 Applicability of exemption; amount.

A. Such exemption from taxation shall be:

(1) Granted upon an application made annually by the owner or the owner and spouse of such property on forms prescribed by the New York State Board of Real Property Services, which shall be filed with the Assessor on or before the applicable taxable status dates. If the Assessor is satisfied that the property is entitled to an exemption pursuant to this article, such application shall be approved and such residential real property shall then be exempt from Town taxation, and special ad valorem levies, exclusive of special assessments as provided in this article.

(2) Applicable only to real property used exclusively for residential purposes, including cooperatives; provided, however, that in the event any portion of such real 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.

B. Such exemption shall not exceed 10% of the assessed value of such real property.

C. No such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service unless:

(1) The applicant resides in the Town of Smithtown which is served by such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service;

(2) The property is the primary residence of the applicant; and

(3) 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 two 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 two years.

[Amended 12-28-2023 by L.L. No. 3-2024]

D. 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 exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within Suffolk County.

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 Article 4 of the New York 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.

F. Any exemption claimed hereunder by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service may continue to such deceased enrolled member's unremarried spouse if such member is killed in the line of duty; provided, however, that:

(1) Such un-remarried 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 voluntary ambulance service who was killed in the line of duty; and

(2) Such deceased volunteer 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.

§ 256-34 Certification of enrolled members; filing of eligibility lists.

A. Certification by enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service shall be pursuant to rules and regulations promulgated by the Commissioner of the Department of Fire, Rescue and Emergency Services in accordance with the provisions of this article.

B. Incorporated volunteer fire companies, fire departments and incorporated voluntary ambulance services shall annually file lists of their enrolled members eligible for the exemption provided by this article with the Assessor on or before the appropriate taxable status dates on a form as prescribed by the New York State Board of Real Property Services.

§ 256-35 When effective.

This article shall take effect immediately upon filing in the Office of the Secretary of State and the State Office of Real Property Services.