Real property owned by an enrolled volunteer member of the Village
of East Hampton Fire Department, or the Village Department of Emergency
Medical Service (EMS), serving the Village of East Hampton shall be
exempt from taxation in the amount of 10% of the assessed value of
such property for Village or special district purposes, exclusive
of special assessments. Such exemption shall not be granted to an
enrolled volunteer member of the Village of East Hampton Fire Department
or the Village EMS Department unless:
A. The applicant resides within the Village of East Hampton; and,
B. The real property is the primary residence of the applicant; and,
C. The real 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. The applicant has been certified by the Village of East Hampton as
volunteer enrolled member of the Fire Department or the Village EMS
Department for at least two (2) years; and,
E. The exemption authorized by this section shall extend to the unremarried
spouse of a volunteer member of the Fire Department or Village EMS
Department killed in the line of duty who had been a volunteer member
of the Fire Department or EMS Department for at least five (5) years,
and who also had been receiving the exemption prior to his or her
death.
This article shall take retroactive effect to March 1, 2024.