[Adopted 12-13-2002 by L.L. No. 7-2002; amended in its entirety 10-17-2007 by L.L. No. 8-2007 (Ch. 86 of the 1994 Code)]
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.