[Adopted 12-16-2022 by L.L. No. 5-2022]
Pursuant to the authorization set forth in § 466-c
of the Real Property Tax Law:
A.
Real property
owned by an enrolled member of an incorporated volunteer ambulance
service that serves the Village of Quogue or 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
special assessments. Such exemption shall not be granted to an enrolled
member unless:
(1)
The
applicant resides in the Village;
(2)
The
property is the primary residence of the applicant;
(3)
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 taxation and the remaining portion only
shall be entitled to such exemption; and
(4)
The
applicant has been certified by the authority having jurisdiction
for the incorporated volunteer ambulance service that serves the Village
of Quogue as an enrolled member for at least five years.
B.
Any enrolled
volunteer member of an incorporated volunteer ambulance service that
serves the Village of Quogue who accrues more than 20 years of active
service and is so certified by the authority having jurisdiction for
the incorporated volunteer ambulance service that serves the Village
of Quogue shall be granted the 10% exemption as authorized above for
the remainder of his or her life as long as his or her primary residence
is located within the Village.
Pursuant to the authorization set forth in §§ 466-f
and 466-h of the Real Property Tax Law:
A.
Where an enrolled member of an incorporated volunteer ambulance service that serves the Village of Quogue is killed in the line of duty, such deceased enrolled member's unremarried spouse may continue to claim an exemption obtained under § 168-32; provided, however, that:
(1)
Such
unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer ambulance service that serves the Village
of Quogue as an unremarried spouse of an enrolled member who was killed
in the line of duty; and
(2)
Such
deceased volunteer had been an enrolled member for at least five years;
and
(3)
Such
deceased volunteer had been receiving the exemption prior to his or
her death.
B.
Where an enrolled member of an incorporated volunteer ambulance service that serves the Village of Quogue dies for any reason, such deceased enrolled member's unremarried spouse may continue to claim an exemption or reinstate an exemption obtained under § 168-32; provided, however, that:
(1)
Such
unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer ambulance service that serves the Village
of Quogue Village as an unremarried spouse of a deceased enrolled
member; and
(2)
Such
deceased volunteer had been an enrolled member for at least 20 years;
and
(3)
Such
deceased volunteer and unremarried spouse had been receiving the exemption
for such property prior to the death of such volunteer.
Application for such exemption must be made annually by the
owner, or all of the owners, of the property on a form prescribed
by the State Board. The owner or owners shall file the completed form
in the Village Clerk's office on or before the appropriate taxable
status date.
Notwithstanding any other provision of law to the contrary,
the provisions of this article shall apply to any real property held
in trust solely for the benefit of a person or persons who would otherwise
be eligible for a real property tax exemption, pursuant to this article,
were such person or persons the owner or owners of such real property.
Any conviction of having made any willful false statement in
the application for such exemption shall be subject to the penalties
prescribed in the Penal Law.
With respect to the Village assessment roll based on the taxable status date of January 1, 2023, and notwithstanding § 168-32C, application for the exemption provided for in § 168-32 may be filed after the taxable status date of January 1, 2023, provided that such application is filed on or before January 31, 2023.
