[Added 10-17-2003 by L.L. No. 13-2003]
Real property owned by an enrolled member of
the Village of East Hampton Fire Department and the incorporated volunteer
ambulance service serving the Village of East Hampton 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
purposes, exclusive of special assessments, but such exemption shall
in no event exceed $3,000 multiplied by the latest state equalization
rate for the assessing unit in which such real property it located.
Such exemption shall not be granted to an enrolled member of the Village
of East Hampton Fire Department or the incorporated volunteer ambulance
service unless:
A.Â
The applicant resides within the Village of East Hampton;
and
B.Â
The property is the primary residence of the applicant;
and
C.Â
The property is used exclusively for residential purposes;
provided, however, that in the event any portion of the property shall
not be 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; and
D.Â
The applicant has been certified by the Village of
East Hampton as an enrolled member of the Fire Department or the ambulance
service for at least five years.
Any enrolled member of the Fire Department or
the ambulance service who accrues more than 20 years of active service
and is so certified by the Village of East Hampton shall be granted
the ten-percent exemption as authorized by this article for the remainder
of his or her life as long as his or her primary residence is located
within the Village of East Hampton.
Application for such exemption shall be filed
with the Assessor of the Village of East Hampton on or before the
taxable status date on the form prescribed by the N.Y.S. Board of
Real Property Services.
