[HISTORY: Comes from L.L. No. 85-2006, adopted 10-3-2006, effective 10-12-2006;[1] amended in its entirety 3-28-2023 by L.L. No. 27-2023, effective 5-10-2023.]
[1]
Editor's Note: This local law also repealed former Ch. 10A, adopted 10-1-2002 by L.L. No. 82-2002.
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, residing in the Town of Hempstead, shall be exempt from taxation to the extent of up to 10% of the assessed value of such property for Town, part Town, or special district purposes, exclusive of special assessments.
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, residing in the Town unless:
A. 
The applicant resides in the Town of Hempstead which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; and
B. 
The property is the primary residence of the applicant; and
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 taxation and the remaining portion only shall be entitled to the exemption provided by this section; and
D. 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department, or voluntary ambulance service, provided, however, that the applicant shall have served at least two years in such incorporated volunteer fire company, fire department, or voluntary ambulance service. It shall be the duty and responsibility of the Town to determine the procedure for certification.
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 ten-percent exemption as authorized by this chapter for the remainder of his or her life as long as his or her primary residence is located within the Town of Hempstead.
A. 
An exemption by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, to such deceased enrolled member's un-remarried spouse if such member is killed in the line of duty shall be continued; provided, however, that:
(1) 
Such un-remarried spouse 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 an enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service 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.
A. 
An exemption to an un-remarried spouse of a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall be continued; provided, however, that:
(1) 
Such un-remarried spouse 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; and
(2) 
Such deceased volunteer had been an enrolled member for at least 20 years; and
(3) 
Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
Application for such exemption shall be filed in the Board of Assessor's Office on or before the taxable status date, on a form prescribed by the New York State Commissioner of Taxation and Finance, or subsequently authorized functionary under state law.
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 local law or Article 4 of the Real Property Tax Law of New York State on the effective date of this chapter shall suffer any diminution of such benefit because of the provisions of this section.