[Adopted 1-20-2006]
Pursuant to the authorization set forth in § 466-c of the Real Property Tax Law:
A. 
Real property owned by an enrolled volunteer member of a fire company of the Village Fire Department or such enrolled member and spouse shall be exempt from taxation to the extent of 10% of the assessed value of such property for Village purposes, exclusive of special assessments. Such exemption shall not be granted to an enrolled member unless:
(1) 
The applicant resides in the Village;
(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 such exemption; and
(4) 
The applicant has been certified by the Village Fire Department as an enrolled member for at least two years.
[Amended 1-19-2024 by L.L. No. 3-2024[1]]
[1]
Editor's Note: This local law also provided: "With respect to the Village assessment roll based on the taxable status date of January 1, 2024, application for the exemption provided for in § 168-24 may be filed after the taxable status date of January 1, 2024, provided that such application is filed on or before January 31, 2024."
B. 
Any enrolled volunteer member of a fire company of the Village Fire Department who accrues more than 20 years of active service and is so certified by the Village Fire Department shall be granted the 10% exemption as authorized above for the remainder of his or her life as long as his or her primary residence is located within the Village.
C. 
Application for such exemption shall be filed annually with the Village Assessor on or before the taxable status date on a form as prescribed by the State Board of Real Property Services.
With respect to the Village assessment roll based on the taxable status date of January 1, 2006, and notwithstanding Subsection C of § 168-24, application for the exemption provided for in § 168-24 may be filed after the taxable status date of January 1, 2006, provided that such application is filed on or before January 31, 2006.
[Added 3-20-2009]
Pursuant to the authorization set forth in § 466-f and § 466-h of the Real Property Tax Law:
A. 
Where an enrolled volunteer member of a fire company of the Village Fire Department is killed in the line of duty, such deceased enrolled member's unremarried spouse may continue to claim an exemption obtained under § 168-24; provided, however, that:
(1) 
Such unremarried spouse is certified by the Village Fire Department as an unremarried spouse of an enrolled member who was killed in the line of duty; and
(2) 
Such deceased volunteer had been an enrolled member for at least five years; and
(3) 
Such deceased volunteer had been receiving the exemption prior to his or her death.
B. 
Where an enrolled volunteer member of a fire company of the Village Fire Department dies for any reason, such deceased enrolled member's unremarried spouse may continue to claim an exemption or reinstate an exemption obtained under § 168-24; provided, however, that:
(1) 
Such unremarried spouse is certified by the Village Fire Department as an unremarried spouse of a deceased enrolled member; and
(2) 
Such deceased volunteer had been an enrolled member for at least twenty years; and
(3) 
Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer.