[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:
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.
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.
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.
