[Adopted 10-2-2003 by L.L. No. 1-2003]
Pursuant to the authority granted by § 466-c of the
Real Property Tax Law, real property owned by an enrolled member of
the Village's Volunteer Fire Department or by such enrolled member
and spouse shall be exempt from taxation to the extent of 10% of the
assessed value of such property for Village purposes, exclusive of
any special assessments. Such exemption shall in no event exceed $3,000
multiplied by the latest state equalization rate for the Village of
South Floral Park.
Such exemption shall not be granted to an enrolled member of
the Village Volunteer Fire Department unless:
A.
The applicant resides in the Village of South Floral Park.
B.
The property is the primary residence of the applicant.
C.
The property is used exclusively for residential purposes.
D.
The applicant has been certified as an enrolled member of the Village's
Volunteer Fire Department for at least five years. The Village Assessor
shall determine the procedure for certification.
Any enrolled member of the Village's Volunteer Fire Department
who accrues more than 20 years of active service and is so certified
shall be granted the exemption as authorized by this article for the
remainder of his or her life, provided his or her primary residence
is located within the Village of South Floral Park.
The application for the exemption authorized by this article
shall be filed annually with the Village Assessor on or before the
taxable status date of January 1, on a form prescribed by the New
York State Board of Real Property Services.
No applicant who is a volunteer fire fighter, who by reason
of such status is receiving any benefit under the 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.
