[Adopted 9-24-2002 by L.L. No. 47-2002; amended in its entirety by 11-2-2023 by L.L. No. 27-2023]
The New York State Legislature recently enacted Real Property Tax Law § 466-a as enacted by Chapter 670 of the Laws of 2022, repealing the current Real property Tax Law § 466 and authorizing local legislation granting new Real Property Tax Law § 466-a real property tax exemption for volunteer firefighters and ambulance workers. The purpose of the legislation is to exercise local power by granting real property tax exemptions to persons who serve as volunteer firefighters and volunteer ambulance workers in the Town of Huntington.
To qualify for the volunteer fire fighter and volunteer ambulance workers real property tax exemption, the following conditions shall be met:
A. 
The subject property shall be owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or by such enrolled member and spouse residing in the Town of Huntington shall be exempt from taxation to the extent of Ten Percent 10% of the assessed value of such property for, town, part, town, exclusive of special assessments.
B. 
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service unless:
(a) 
The applicant resides in the town which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(b) 
The property is the primary residence of the applicant;
(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, for at least 2 years.
C. 
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than twenty (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 (10%) percent exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within such Town.
D. 
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty shall retain the Ten percent (10%) exemption previously granted to the deceased volunteer provided, however, that:
(a) 
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
(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.
E. 
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers shall retain the Ten percent (10%) exemption previously granted to the deceased volunteer 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 twenty (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.
F. 
Such exemption shall be granted only upon the application by the owner or owners of the real property on a form prescribed and made available by the State Board. The applicant or applicants shall furnish such information as the Board form shall require, and the Town Assessor shall approve or deny said application based upon the provisions of § 466-a of the Real Property Tax Law of the State of New York, and the provisions of this Article. The application shall be filed, together with any required documentation, with the Town Assessor or before taxable status date, being March 1 of each year. All property owners granted this exemption must re-submit an application on or before taxable status date every five (5) years thereafter, to verify those qualifications as set for in this chapter to determine continued eligibility.
G. 
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 this article on the effective date of this section shall suffer any diminution of such benefit because of the provisions of this section.