[HISTORY: Adopted by the Town Board of the Town of Islip 9-17-2024.[1] Amendments noted where applicable.]
[1]
Editor's Note: This resolution also repealed former Ch. 48H, Taxation: Exemption for Volunteer Firefighter and Ambulance Workers, adopted 10-7-2003 by L.L. No. 3-2003, as amended.
This chapter shall be known and may be cited as the "Taxation: Volunteer Firefighters and Volunteer Ambulance Workers Partial Exemption."
The purpose and intent of this chapter is to exercise the power provided by the State Legislature in § 466-a of the Real Property Tax Law authorizing local legislation to grant a real property tax exemption for certain volunteer firefighters and certain volunteer ambulance workers who meet the criteria set forth herein.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, or such enrolled member and spouse, shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments.
A. 
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in such Town unless:
(1) 
The applicant resides in the Town which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(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 the exemption provided by this chapter; and
(4) 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department or voluntary ambulance service for at least two years of active service.
B. 
Any enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall be granted the 10% exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within the Town of Islip.
A. 
Unremarried spouses of deceased enrolled members of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service killed in the line of duty may continue to receive any exemption claimed under such statutes by the deceased enrolled member; provided, however, that:
(1) 
Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an unremarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who was killed in the line of duty, and:
(a) 
Such deceased volunteer had been an enrolled member for at least five years; and
(b) 
Such deceased volunteer had been receiving the exemption prior to their death.
B. 
Unremarried spouses of deceased enrolled members of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service may continue to receive any exemption claimed under such statutes by the deceased enrolled member; provided, however, that:
(1) 
Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an unremarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who was killed in the line of duty, and:
(a) 
Such deceased volunteer had been an enrolled member for at least 20 years; and
(b) 
Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
A. 
Application for such exemption shall be filed with the Assessor of the Town of Islip on or before the taxable status date on a form as prescribed by the Commissioner of the New York State Board of Real Property Services.
B. 
Incorporated volunteer fire companies, fire departments. and incorporated volunteer ambulance services shall file lists of their enrolled members eligible for the exemption provided by this chapter with the Assessor of the Town of Islip on or before the taxable status date on a form as prescribed by the State Board of Real Property Services.
C. 
No applicant who is a volunteer firefighter or volunteer ambulance worker, who by reason of such status is receiving any benefit under the provisions of the rescinded and replaced Chapter 48H on the effective date of this chapter shall suffer any diminution of such benefit because of the provisions of this chapter.
If any clause, sentence. paragraph, subdivision, section or part of this chapter or the application thereto to any person, individual, corporation. firm, partnership, entity or circumstance shall be adjudged by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, subdivision, partnership, entity or circumstance directly involved in the controversy in which such order or judgment shall be rendered.
This chapter shall take effect when the appropriate certified copies hereof are filed with the Secretary of State of the State of New York and shall apply to the taxable status dates occurring on or after January 1, 2025.