[HISTORY: Adopted by the North Hempstead Town Board as indicated
in article histories. Amendments noted where applicable.]
[Adopted 6-6-2023 by L.L. No. 14-2023]
The tax exemption for volunteer firefighters and volunteer ambulance
workers established by Town of North Hempstead Local Law No. 11 of
2023, adopted on April 4, 2023, and effective on April 13, 2023 with
its filing with the Secretary of State is hereby continued. For the
avoidance of doubt, the exemption established by Town of North Hempstead
Local Law No. 11 of 2023 shall be deemed to be the tax exemption provided
for by, and adopted pursuant to, § 466-A of the Real Property
Tax Law entitled "Volunteer firefighters and volunteer ambulance workers."
The tax exemption established by Town of North Hempstead Local
Law No. 11 of 2023 shall be continued or, if such exemption was preexisting,
reinstated to an unremarried spouse of a deceased enrolled member
of an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service; provided, however, that:
A.
Such unremarried
spouse is certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service as an unremarried spouse of a deceased enrolled
member of such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service; and
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.
The tax exemption established by Town of North Hempstead Local
Law No. 11 of 2023 shall be continued or, if such exemption was preexisting
and claimed by an enrolled member of an incorporated volunteer fire
company, fire department, or incorporated voluntary ambulance service,
reinstated to an unremarried spouse of such enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service if such member is killed in the line of
duty; provided, however, that:
A.
Such unremarried
spouse is certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service as an unremarried 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
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.
