[Adopted 1-9-2003 by L.L. No. 2-2003;
amended in its entirety 4-5-2012 by L.L. No. 4-2012]
The enhanced provisions of Chapter 50-A, Article
4, Title 2, of the Real Property Law of the State of New York are
hereby adopted and are applicable to all real property located within
the Village of Westbury as they apply to volunteer firefighters and
volunteer ambulance workers, subject to any enhanced amendments of
Chapter 50-A, Article 4, Title 2, of the Real Property Law as they
apply to volunteer firefighters and volunteer ambulance workers which
from time to time may occur and to the further enhancement of the
provisions of § 466-f of the Real Property Law pursuant
to § 10 of the Municipal Home Rule Law and § 10
of the Statute of Local Government.
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 Westbury
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 Westbury;
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 Westbury.
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 Office of Real
Property Services.
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;
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.
The exemption available pursuant to § 223-29.5 of this chapter to an unremarried spouse of an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, shall be available to a deceased enrolled member's unremarried spouse despite the fact that said deceased enrolled member was an enrolled member for less than five years and/or despite the fact that said deceased member never previously applied for an exemption pursuant to any enhanced amendments of Chapter 50-A, Article 4, Title 2, of the Real Property Law as they apply to volunteer firefighters and volunteer ambulance workers; 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.
B.
The benefit granted herein is granted pursuant to Real Property Law
pursuant to § 10 of the Municipal Home Rule Law and § 10
of the Statute of Local Government.
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;
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.
