[Adopted 12-17-2002 by L.L. No. 10-2002]
The Town of Oyster Bay hereby grants a partial real property tax exemption for qualified volunteer fire fighters and volunteer ambulance workers pursuant to and in accordance with § 466-c of the Real Property Tax Law of the State of New York, as amended.
A. 
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town taxes, exclusive of special assessments.
[Amended 3-22-2005 by L.L. No. 3-2005]
B. 
This article shall take effect on the first day of January next succeeding the date on which it shall have become a law and shall apply to taxable status dates occurring on or after such date.
A. 
Such exemptions shall not be granted to an enrollment member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing within the Town of Oyster Bay unless:
(1) 
The applicant resides in the Town of Oyster Bay, which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(2) 
The property is the primary residence of the applicant;
(3) 
The property is used exclusively for residential purposes. In the event any portion of such 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;
(4) 
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 five 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 five years. The Chairman of the Nassau County Board of Assessors shall determine the procedure for certification;
B. 
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 10% 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 the Town of Oyster Bay.
C. 
An exemption claimed under this article by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service may be claimed, or continue to be claimed, by the un-remarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, provided that:
[Added 9-25-2007 by L.L. No. 11-2007[1]]
(1) 
The applicant resides in the Town of Oyster Bay;
(2) 
The property is the primary residence of the applicant;
(3) 
The property is used exclusively for residential purposes. In the event any portion of such property is not used exclusively for the applicant's residence, but are used fix other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided for in this article;
(4) 
The applicant 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 a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service;
(5) 
Such deceased volunteer had been an enrolled member for at least 20 years; and
(6) 
Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the volunteer's death.
[1]
Editor's Note: This local law also provided for the renumbering of former Subsection C as Subsection E.
D. 
An exemption claimed under this article by an enrolled member of an incorporated volunteer fire company, fire department or voluntary ambulance service, may be claimed, or continue to be claimed, by the un-remarried spouse of a deceased, enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service where such member has been killed in the line of duty; provided, however, that:
[Added 9-25-2007 by L.L. No. 11-2007[2]]
(1) 
The applicant resides in the Town of Oyster Bay;
(2) 
The property is the primary residence of the applicant;
(3) 
The property is used exclusively for residential purposes. In the event any portion of the 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;
(4) 
The applicant 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 a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty;
(5) 
Such deceased volunteer had been an enrolled member for at least five years; and
(6) 
Such deceased volunteer had been receiving the exemption for such property prior to his or her death.
[2]
Editor's Note: This local law also provided for the renumbering of former Subsection C as Subsection E.
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 this article on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this section.
Application for such exemption shall be filed with the Nassau County Board of Assessors, on or before the taxable status date of Nassau County on a form as prescribed by the State Board.
If any clause, sentence, paragraph, subdivision, section, or part of this article or the application thereof to any person, individual, corporation, firm, partnership, entity, or circumstance shall be adjudged by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, section, or part of this article, or in its application to the person, individual, corporation, firm, partnership, entity or circumstance, directly involved in the controversy in which such order or judgment shall be rendered.