Pursuant to the authority granted by § 466-a of the Real Property Tax Law of the State of New York, real property within the Village of Sea Cliff, owned by an enrolled and certified member of a volunteer fire company, fire department, or incorporated voluntary ambulance service within Nassau County, who meets the eligibility requirements herein, shall be exempt from real property taxes to the extent of 10% of the assessed value of such property for Village purposes, exclusive of special assessments.
[Added 11-13-2007 by L.L. No. 13-2007; amended 11-10-2025 by L.L. No. 4-2025]
A.
No exemption shall be granted unless the following criteria are met:
(1)
The applicant resides within the Incorporated Village of Sea Cliff;
(2)
The property is the applicant's primary residence;
(3)
The property is used exclusively for residential purposes; provided, however, that any non-residential portion shall be taxable on a pro rata basis;
(4)
The applicant has been certified by the authority having jurisdiction of a volunteer fire company, fire department, or incorporated voluntary ambulance service within Nassau County as an enrolled member for a minimum of five years. Certification must be submitted with, or prior to, the application.
B.
The authority having jurisdiction shall certify active members to the Village Assessor.
Any enrolled member who accrues more than 20 years of certified active service with a volunteer fire company, fire department, or incorporated voluntary ambulance service located within Nassau County and is so certified by the authority having jurisdiction shall be granted this exemption for the remainder of his or her life, provided that the primary residence remains within the Incorporated Village of Sea Cliff.
Applications shall be filed annually with the Village Assessor on or before the Village's taxable status date, using forms prescribed by the New York State Office of Real Property Tax Services. For members receiving the exemption pursuant to § 117-30 or § 117-31, annual reapplications are not required but are subject to an annual certification to the Assessor from the authority having jurisdiction stating that the applicant remains an active member in good standing.
Where the applicant serves in a volunteer fire company, fire department, or incorporated voluntary ambulance service located outside the Village of Sea Cliff but within Nassau County, the authority having jurisdiction of such service shall provide written certification annually to the Village Assessor, on forms prescribed by the Assessor, verifying that the applicant remains an active member in good standing. The responsibility to obtain and file such certification shall rest with the applicant.
The Assessor may require reapplication if there is change in ownership, residency, or eligibility factor, including where an exemption is claimed by an unremarried surviving spouse and the marital status changes.
An exemption may be continued or reinstated to an unremarried surviving spouse of a deceased volunteer, provided:
A.
The spouse is certified by the authority having jurisdiction;
B.
The deceased member had at least 20 years of certified service with a volunteer fire company, fire department, or incorporated voluntary ambulance service located within Nassau County;
C.
The exemption was in place prior to the member's death.
No person currently receiving a tax benefit due to volunteer status under New York State law shall lose such benefit as a result of this chapter.
This article shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2026.