[Adopted 12-16-2002 by L.L. No. 2-2002, effective 1-1-2003]
[Amended 1-19-2016 by L.L. No. 1-2016]
Real Property Tax Law § 466-c provides a ten-percent real property tax exemption for qualified members of a volunteer fire department or ambulance corps. The members of the Bellerose Village Fire Department provide valuable services to the people of the Village. To be certified and recertified as firemen, such volunteers must undertake numerous hours of training on their own time and frequently at their own expense. Service involves great personal risk to life and limb, along with many personal sacrifices. The purpose of this exemption is to maintain the ranks of the Village volunteer fire corps and to encourage others to join the essential work of the Department.
As used in this article, the following terms shall have the meanings indicated:
LIFETIME TAX EXEMPTION
The partial exemption provided to a person who has been an enrolled member of the Bellerose Village Fire Department for at least 20 years prior to submitting an application for such tax exemption and has obtained a certificate from the department certifying to such membership and active service. The tax exemption shall be provided to such member for the remainder of such member's life as long as such member's primary residence is located within Bellerose Village.
QUALIFIED MEMBER
An individual who has been an enrolled active member of the Bellerose Village Fire Department for five years prior to submitting an application for tax exemption and has obtained a certificate certifying such membership from the Department.
TAX EXEMPTION
Ten percent of the assessed value of the real property constituting the applicant's primary residence, exclusive of special assessments.
[Amended 1-19-2016 by L.L. No. 1-2016]
[Amended 3-31-2021 by L.L. No. 1-2021; 2-27-2023 by L.L. No. 2-2023]
A. 
Grant to exemption. An exemption of 10% of assessed value of property owned by an enrolled member 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 Village of Bellerose as long as eligibility requirements are met.
B. 
Requirements; exemptions.
(1) 
Eligibility requirements. Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated 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 Village of Bellerose and the Village of Bellerose is served by such services;
(e) 
The volunteer firefighter or volunteer ambulance worker is certified by the authority having jurisdiction as an enrolled member; and
(f) 
The volunteer firefighter or volunteer ambulance worker meets the minimum service requirement established by the Village of Bellerose, which is hereby established as three years.
(2) 
Application. 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 Village of Bellerose, on a form as prescribed by the NYS Commissioner of Taxation and Finance. The Village of Bellerose must maintain written guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption.
(3) 
Certification. The Board of Trustees must annually file with the assessor, prior to the applicable taxable status date, a list of the active volunteer members who are certified to meet the minimum service requirement. 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.
(4) 
No diminution of benefits. 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.
(5) 
Grant of a lifetime exemption. Any eligible-enrolled member who accrues more than 20 years of active volunteer service (as certified by the authority having jurisdiction) 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 Village of Bellerose.
(6) 
Un-remarried spouse of enrolled member killed in the line of duty. The un-remarried surviving spouse of a deceased enrolled member killed in the line of duty, as certified by the authority having jurisdiction, is qualified to continue to receive an exemption, as long as the deceased volunteer has been an enrolled member for at least five years and had been receiving the exemption at the time of his or her death.
(7) 
Un-remarried spouse of deceased enrolled member. The un-remarried surviving spouse of a deceased enrolled member, as certified by the authority having jurisdiction, is qualified to continue to receive an exemption, as long as the deceased volunteer has been an enrolled member for at least 20 years and the deceased volunteer and un-married spouse had been receiving the exemption at the time of his or her death.