Pursuant to the authority granted by Chapter 440 of the Laws
of 2002 enacted by the State Legislature, real property owned by an
enrolled member of the volunteer fire department, enrolled member
of the volunteer ambulance service or the spouse of such person of
the Incorporated Village of Mineola 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 not be granted to an enrolled volunteer
firefighter or enrolled volunteer ambulance worker unless:
A. The applicant
resides within the Incorporated Village of Mineola;
B. The property
is the primary residence of the applicant;
C. The property
is used exclusively for residential purposes; provided, however, 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 or ambulance service 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 or ambulance service shall be granted this exemption
as long as his or her primary residence is within the Incorporated
Village of Mineola.
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 Commissioner
of Taxation and Finance.
Any exemption claimed under this article by an enrolled member
of an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service may be continued to such deceased enrolled
member's unremarried spouse if such member is killed in the line
of duty; provided, however, that:
A. 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 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
B. Such deceased volunteer had been an enrolled member for at least
five years; and
C. Such deceased volunteer had been receiving the exemption prior to
his or her death.
An exemption granted pursuant to this article may be continued
or reinstated to an unremarried spouse of a deceased enrolled member
of an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service; provided, however, that:
A. Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
volunteer 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
B. Such deceased volunteer had been an enrolled member for at least
20 years; and
C. Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
No applicant who is a volunteer firefighter or volunteer ambulance
worker 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.