This article is enacted pursuant to the authority of § 466-a
of the Real Property Tax Law of the State of New York, which authorizes
the Village of Wesley Hills to grant a partial real property tax exemption
to volunteer firefighters and volunteer ambulance workers.
[Amended 2-21-2023 by L.L. No. 2-2023]
Real property owned by an eligible person as set forth in §
200-32 shall be exempt from Village taxation to the extent of 10% of the assessed value of such property, exclusive of special assessments, subject to the requirements set forth in this article.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company or incorporated volunteer ambulance
service, provided that:
A. The applicant resides in the portion of the Village of Wesley Hills
which is served by such incorporated volunteer fire company or incorporated
volunteer ambulance service.
B. The property is the primary residence of the applicant;
C. The property is used exclusively for residential purposes; provided,
however, that 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 Village taxation and the remaining
portion only shall be entitled to the exemption provided by this article;
and
D. The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company as an enrolled member
of such incorporated volunteer fire company for at least two years
or the applicant has been certified by the authority having jurisdiction
for the incorporated volunteer ambulance service as an enrolled member
of such incorporated volunteer ambulance service for at least two
years. The applicant must submit proof of such certification together
with the application for such exemption.
[Amended 2-21-2023 by L.L. No. 2-2023]
Any enrolled member of an incorporated volunteer fire company
or incorporated volunteer 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 or incorporated
volunteer ambulance service shall be granted the ten-percent 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 Village
of Wesley Hills.
[Added 2-21-2023 by L.L. No. 2-2023]
The property tax exemption authorized by this article and granted
to an enrolled member of an incorporated volunteer fire company or
an incorporated volunteer ambulance service shall, upon application,
be continued to such deceased enrolled member's unremarried spouse
if such member is killed in the line of duty, provided that:
A. Such unremarried
spouse is certified by the authority having jurisdiction for such
incorporated volunteer fire company or incorporated volunteer ambulance
service as an unremarried spouse of such enrolled member 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 2-21-2023 by L.L. No. 2-2023]
The property tax exemption authorized by this article and granted
to an enrolled member of an incorporated volunteer fire company or
an incorporated volunteer ambulance service shall, upon application,
be continued to such deceased enrolled member's unremarried spouse
if such member is not killed in the line of duty, provided that:
A. Such unremarried
spouse is certified by the authority having jurisdiction for such
incorporated volunteer fire company or incorporated volunteer ambulance
service as an unremarried spouse of such enrolled member;
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.
[Added 2-21-2023 by L.L. No. 2-2023]
Application for exemption shall be filed in the Village Clerk's
office on or before the taxable status date of the Village on a form
as prescribed by New York State.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of Article 4 of 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.
This article shall take effect immediately upon this article
being filed with the Secretary of State and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after January 1, 2019.