A.
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 Village or special district realty taxes, exclusive of special
assessments.
B.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated volunteer ambulance service residing within the Village
unless:
(1)
The Village is served by such incorporated volunteer
fire company or fire department or incorporated voluntary ambulance
service; and
(2)
The property is the primary residence of the applicant;
and
[Amended 2-15-2023 by L.L. No. 2-2023]
(3)
The applicant satisfies the additional qualifying conditions set
forth in Real Property Tax Law Article 4, Title 2, Section 466-a,
as amended and in effect at the time of application.
[Added 2-15-2023 by L.L.
No. 2-2023]
C.
An application for this exemption must be filed annually
in the Assessor's office on or before the taxable status date.
D.
The applicant must be certified by the incorporated
volunteer fire company, fire department or incorporated volunteer
ambulance service as an enrolled member for at least five years.
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 hereunder; provided, however, that:
A.
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 an enrolled member of such incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service who was
killed in the line of duty;
B.
Such deceased volunteer had been an enrolled member
for at least five years; and
C.
Such deceased volunteer had been receiving the exemption
prior to his or her death.
