Grant of exemption. An exemption of 10% of assessed value of property
owned by an enrolled member as set forth below, or such enrolled member
and their spouse, is hereby granted from taxation with respect to
the real property taxes of the Village of Ocean Beach as long as eligibility
requirements are met.
Eligibility requirements. Such exemption shall be granted to an enrolled
member of an incorporated volunteer fire company or fire department,
provided that:
The volunteer firefighter resides in the Village of Ocean Beach and
the Village of Ocean Beach is served by such incorporated volunteer
fire company or fire department;
The volunteer firefighter is certified by the authority having jurisdiction
as an enrolled member of such an incorporated volunteer fire company
or fire department; and
Application. A volunteer firefighter or volunteer ambulance worker
must annually, on or before the applicable taxable status date, file
an application for such property tax exemption with the assessor responsible
for preparing the assessment roll for the Village of Ocean Beach,
on a form as prescribed by the New York State Commissioner of Taxation
and Finance. The Village of Ocean Beach must maintain written guidelines,
available upon request, as to the requirements of an enrolled volunteer
member relating to this exemption.
Certification. The Board of Trustees must annually file with the
assessor, prior to the applicable taxable status date, a list of the
active volunteer members who are certified to meet the minimum service
requirement. Such list must provide, as of the applicable taxable
status date, the number of years of service served by each such enrolled
member and such enrolled member's address of residence.
No diminution of benefits. An applicant who is receiving any benefit
pursuant to Article 4 of the Real Property Tax Law as of the effective
date of this article shall not have any of those benefits diminished
because of this article.
Grant of lifetime exemption. Any eligible enrolled member who accrues
more than 20 years of active volunteer service (as certified by the
authority having jurisdiction) 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 Village
of Ocean Beach.
Unremarried spouse or enrolled member killed in the line of duty.
The unremarried surviving spouse of a deceased enrolled member killed
in the line of duty, as certified by the authority having jurisdiction,
is qualified to continue to receive an exemption, as long as the deceased
volunteer had been an enrolled member for at least five years and
had been receiving the exemption at the time of his or her death.
Unremarried spouse of deceased enrolled member. The unremarried surviving
spouse of a deceased enrolled member, as certified by the authority
having jurisdiction, is qualified to continue to receive an exemption,
as long as the deceased volunteer had been an enrolled member for
at least 20 years and the deceased volunteer and unremarried spouse
had been receiving the exemption at the time of his or her death.