As used in this article, the following terms
shall have the meanings indicated:
NASSAU FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the county.
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.