Town of East Hampton, NY Exemption for Volunteer Fire Fighters and Ambulance Workers

Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing within the boundaries of the Town of East Hampton unless:

(1)

The applicant resides within the Town of East Hampton, including any incorporated village within the Town, and is a member of any such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service serving any hamlet within the Town of East Hampton or the Incorporated Village of East Hampton or Sag Harbor;

(2)

The property is the primary residence of the applicant;

(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 by this law; and

(4)

The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department for at least two years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least two years. It shall be the duty and responsibility of the Town Assessor to determine the procedure for certification.

Such continued exemption shall not be granted to the spouse of an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing within the boundaries of the Town of East Hampton who has been killed in the line of duty unless that spouse has not remarried and:

(1)

Such spouse is certified by the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service of which that spouse was a member;

(2)

Such deceased volunteer had been an enrolled member for at least two years; and

(3)

Such deceased volunteer had been receiving the exemption prior to his or her death.

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 10% exemption authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Town of East Hampton.

Application for such exemption shall be filed with the East Hampton Town Assessor on or before the taxable status date on a form as prescribed by the State Board of Real Property Services.

Incorporated volunteer fire companies, fire departments and incorporated volunteer ambulance services shall file lists of their enrolled members and the spouses of members killed in the line of duty who have not remarried who are eligible for the exemption provided by this law with the East Hampton Town Assessor on or before March 1 on a form as prescribed by the State Board of Real Property Services.

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 Article 4 of the State Real Property Tax Law on the effective date of this section, shall suffer any diminution of such benefit because of the provisions of this section.