An exemption of 10% of assessed value of property owned by an active enrolled member who has satisfied their required LOSAP points for the year 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 Beekman as long as eligibility requirements are met.
[Adopted 2-14-2023 by L.L. No. 1-2023]
Such exemption shall be granted to an active enrolled member who has satisfied their required LOSAP points for the year of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, provided that:
A.
The property is owned by the volunteer firefighter or volunteer ambulance worker;
B.
The property is the primary residence of the volunteer firefighter or volunteer ambulance worker;
C.
The property is used exclusively for residential purposes;
D.
The volunteer firefighter or volunteer ambulance worker resides in the Town of Beekman and the Town of Beekman is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
E.
The volunteer firefighter or volunteer ambulance worker is certified by the authority having jurisdiction as an enrolled member of such an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and
F.
The volunteer firefighter or volunteer ambulance worker meets the minimum service requirement established by the Town of Beekman, which is hereby established as three years.
A volunteer firefighter or volunteer ambulance worker must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Town of Beekman, on a form as prescribed by the New York State Commissioner of Taxation and Finance. The Town of Beekman must maintain written guidelines, available upon request, as to the requirements of an active enrolled member who has satisfied their required LOSAP points volunteer member relating to this exemption.
The Board of Fire Commissioners must annually file with the assessor, prior to February 15, a list of the active volunteer members who are certified to meet the minimum service requirement and have satisfied their required LOSAP points for the year. Such list must provide, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member's address of residence.
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.
Any eligible enrolled member who accrues more than 20 years of active volunteer service as certified by the Board of Fire Commissioners shall be granted the 10% exemption as 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 Beekman.
The un-remarried surviving spouse of a deceased enrolled member killed in the line of duty, as certified by the Board of Fire Commissioners, is qualified to receive an exemption, as long as the deceased volunteer had been an active member for at least three years.
The un-remarried surviving spouse of a deceased enrolled member, as certified by the Board of Fire Commissioners, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled active member for at least 20 years and the deceased volunteer and un-remarried spouse had been receiving the exemption at the time of his or her death.