[Adopted 9-8-2003 by L.L. No. 10-2003]
[Amended 10-6-2005 by L.L. No. 7-2005]
A.
Real property owned by an enrolled member of a volunteer
fire department or incorporated volunteer 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 Village taxes, exclusive
of special assessments.
B.
Such exemption shall not be granted to an enrolled
member of a volunteer fire department or incorporated volunteer ambulance
service residing within the Village of Westhampton Beach unless:
(1)
The applicant resides within the Village of Westhampton
Beach and is a member of a volunteer fire department or incorporated
volunteer ambulance service which serves the Village of Westhampton
Beach.
(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 section.
[Added 12-6-2007 by L.L. No. 13-2007[1]]
[1]
Editor's Note: This local law also renumbered
former Subsection B(3) and (4) as Subsection B(4) and (5), respectively.
(4)
An application for this exemption is filed annually
in the Village Assessor's office on or before the taxable status date.
(5)
The applicant is certified by the Chief of the fire
department or volunteer ambulance service to have served for at least
two years of active service and such certification has been approved
by the Board of Fire Commissioners, Ambulance Board or other authority
having jurisdiction.
[Amended 11-2-2023 by L.L. No. 10-2023]
C.
Any enrolled member certified by the fire department
or volunteer ambulance service to have accrued more than 20 years
of active service shall be granted the ten-percent 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 Village of Westhampton
Beach.
[Added 12-6-2007 by L.L. No. 13-2007]
D.
Where an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service is killed in the line of duty, a deceased enrolled member's unremarried spouse may continue to claim a real property exemption obtained under § 161-21A; provided, however, that:
[Added 12-6-2007 by L.L. No. 13-2007]
(1)
Such unremarried spouse is certified by the authority
having legal control for the incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service as an
unremarried spouse of an enrolled member of such incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service who was killed in the line of duty; and
[Amended 11-2-2023 by L.L. No. 10-2023]
(2)
Such deceased volunteer had been an enrolled member
for at least five years; and
(3)
Such deceased volunteer has been receiving the exemption
prior to his or her death.
E.
Where an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service dies for any reason, a deceased enrolled member's unremarried spouse may continue to claim a real property exemption or reinstate such exemption obtained under § 161-21A and B; provided, however, that:
[Added 12-6-2007 by L.L. No. 13-2007]
(1)
Such unremarried spouse is certified by the authority
having legal control 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; and
[Amended 11-2-2023 by L.L. No. 10-2023]
(2)
Such deceased volunteer had been an enrolled member
for at least 20 years; and
(3)
Such deceased volunteer and unremarried spouse had
been receiving the exemption prior to the death of such volunteer.
