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Village of Great Neck, NY
Nassau County
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Table of Contents
Code
New Laws (5) Index
[Adopted 11-5-2002 by L.L. No. 18-2002[1] (Ch. 190, Art. VII of the 1976 Code)]
[1]
Editor's Note: This local law provided that it would become effective 1-1-2003.
As used in this article, the following terms shall have the meanings indicated:
COUNTY
The County of Nassau.
ENROLLED MEMBER
An enrolled member of a fire/ambulance company.
NASSAU FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the county.
VILLAGE
The Village of Great Neck.
VILLAGE FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the Village.
[Amended 5-3-2005 by L.L. No. 7-2005]
Pursuant to the provisions of Real Property Tax Law § 466-c, real property which is the primary residence of an enrolled member, or an enrolled member and such member's spouse, shall be entitled to an exemption from Village real property taxes, exclusive of special assessments, to the extent of 10% of the assessed value of such property.
Qualifications for annual exemption:
A. 
The applicant must reside in the Village.
B. 
The property must be 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 the exemption provided by this article.
C. 
The applicant has been certified by the authority having jurisdiction for the Village fire/ambulance company as an enrolled member of such fire/ambulance company for at least five years.
Qualifications for lifetime exemption:
A. 
The applicant must reside in the Village.
B. 
The property must be 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 the exemption provided by this article.
C. 
The applicant has been certified by the authority having jurisdiction for a County fire/ambulance company as an enrolled member of such fire/ambulance company for at least 20 years.
The Village shall adopt, by resolution, the procedure for the certifications required in this article.