Town of Southport, NY Volunteer Firefighters and Volunteer Ambulance Workers Exemption

Grant of exemption. An exemption often 10% of assessed value of real property ("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 Town of Southport, exclusive of special assessments, as long as eligibility requirements are met.

Eligibility requirements. Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance services, provided that:

(1)

The property is owned by the volunteer firefighter or volunteer ambulance worker, including property owned jointly with their spouse; and

(2)

The property is the primary residence of the volunteer firefighter or volunteer ambulance worker; and

(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 the exemption provided for by this section; and

(4)

The volunteer firefighter or volunteer ambulance worker resides in the Town of Southport, and the Town of Southport is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service; and

(5)

The volunteer firefighter or volunteer ambulance worker is certified by the authority having jurisdiction as an active enrolled member of such an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; or otherwise qualifies under Subsection C, D, or E below; and

(6)

The volunteer firefighter or volunteer ambulance worker meets the minimum service requirement established by the Town of Southport for exemption from the Town of Southport tax, which is hereby established as two years of volunteer service.

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 song as his or her primary residence is located within the Town of Southport.

Unremarried spouse of 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 the 10% exemption, as long as the deceased volunteer had been an enrolled member for at least five years and had been receiving the exemption at some point in time prior to 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 some point in time prior to his or her death.

Application. A volunteer firefighter or volunteer ambulance worker must, on or before the applicable taxable status date, file an application for such property tax exemption with the Assessor of the Town of Southport on a form as prescribed by the New York State Commissioner of Taxation and Finance. The local Assessor shall maintain a copy of this article, available upon request, as to the requirements of eligible individuals relating to this exemption.

Certification.

(1)

The volunteer firefighter and volunteer ambulance worker organizations in the Town of Southport must annually make available to their members (including life members and unremarried spouses of qualifying deceased members), upon request by the member (spouse of a deceased member), a certification of the member's eligibility for the exemption, which includes the number of years of service served by the enrolled member, a statement that the member is enrolled as of the date of the certification (or date of death), and such enrolled member's address of residence.

(2)

The requirements of this article imposed upon volunteer firefighter and volunteer ambulance worker organization, concerning certification of active members to the Assessor can be fulfilled by the volunteer firefighter and volunteer ambulance worker organizations providing to the Town Assessor an annual certified list of current active members, with name, address, and years of service. Nothing in this subsection shall be construed to limit an active member's ability to receive, upon request, an annual certification of eligibility.

(3)

The Assessor of the Town shall have the duty and responsibility of receiving and filing of the certification(s) prior to granting the exemption provided by this article.

Continuation of eligibility requirements.

(1)

Active members. The active member applicant shall maintain continual eligibility for the exemption by being a continuously active member of volunteer firefighter or volunteer ambulance worker organizations. An active member shall meet the requirements for active service as defined by each organization. Annual attestation by the organization is required to maintain this exemption.

(2)

Lifetime exemption and unremarried spouses. Members granted lifetime exemption and qualifying unremarried spouses of deceased enrolled members need not provide annual recertification, and the organizations shall have no annual obligation to recertify such eligibility. Such applicants shall remain continuously eligible for the exemption annually so long as their eligibility status is unchanged. However, such applicants are deemed ineligible for the exemption and shall be required to notify the Assessor and reapply if there is any change in residential address, if they use any portion of the property for other than residential purposes, or if they are spouses of deceased members and become remarried.

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.