This Town Board hereby finds and determines that §§ 466-c
and 466-f of the New York State Real Property Tax Law allow localities
such as the Town of Riverhead to grant exemptions of real property
taxes on real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service or such an enrolled member and spouse residing in
a county with a population of more than 1,400,000 and less than 1,500,000.
Section
279-29 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2003.
[Amended 2-28-2012 by L.L. No. 3-2012]
Pursuant to and consistent with § 466-f of the New
York State Real Property Tax Law, the Town Board hereby grants an
exemption to an unremarried spouse of a deceased enrolled member of
an incorporated volunteer fire company, fire department, or incorporated
volunteer ambulance service 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
volunteer 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.
[Added 2-17-2010 by L.L. No. 3-2010; amended 2-28-2012 by L.L. No.
3-2012]
Pursuant to and consistent with § 466-h of the New
York State Real Property Tax Law, the Town Board does hereby grant
a continuation of an exemption or reinstate a preexisting exemption
to an unremarried spouse of a deceased enrolled member of the 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.
C. Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
[Amended 2-17-2010 by L.L. No. 3-2010]
Sections
279-31 and
279-32 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2006.