[Amended 3-15-2005 by L.L. No. 9-2005,
effective 3-22-2005; 10-3-2006 by L.L. No. 26-2006, effective 10-10-2006; 3-27-2007 by L.L. No.
7-2007, effective 4-5-2007; 5-25-2023 by L.L. No. 6-2023, effective 6-26-2023]
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 Town, special districts, county and/or school district purposes,
exclusive of special assessments; provided that the governing body
of a school district adopts a resolution after public hearing providing
therefor regarding school district purposes and/or Suffolk County
adopts a local law after public hearing providing therefor regarding
county purposes.
B. Real property owned by an enrolled deceased member, of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service worker, killed in the line of duty, who is exempt
from taxation, such exemption shall continue to the unremarried spouse
of the deceased so long as such person remains unremarried, and shall
be exempt from taxation to the extent of 10% of the assessed value
of such property for Town, special districts, county and/or school
district purposes, exclusive of special assessments; provided that
the governing body of a school district adopts a resolution after
public hearing providing therefor regarding school district purposes
and/or Suffolk County adopts a local law after public hearing providing
therefor regarding county purposes.
C. Real property owned by a deceased member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service worker, who had been an enrolled member for at least 20 years
prior to death, is exempt from taxation; such exemption shall continue
to the unremarried spouse of the deceased so long as such person remains
unremarried, and should be exempt from taxation to the extent of 10%
of the assessed value, of such property for Town special districts,
county and/or school district purposes, exclusive of special assessments;
provided that the governing body of a school district adopts a resolution
after public hearing providing therefor regarding school district
purposes and/or Suffolk County adopts a local law after public hearing
providing therefor regarding county purposes.
[Amended 3-15-2005 by L.L. No. 9-2005,
effective 3-22-2005; 10-3-2006 by L.L. No. 26-2006, effective 10-10-2006; 5-25-2023 by L.L. No. 6-2023,
effective 6-26-2023]
A. Such exemption shall not be granted to an enrolled member or the
unremarried spouse of an enrolled deceased member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service residing in the Town of Brookhaven unless:
(1) The applicant resides in the Town or village 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 article;
and
(4) The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company or fire department as
an enrolled member or the unremarried spouse of an enrolled deceased
member of such incorporated volunteer fire company or fire department
for at least five years or the applicant has been certified by the
authority having jurisdiction for the incorporated voluntary ambulance
service as an enrolled member or the unremarried spouse of an enrolled
deceased member of such incorporated voluntary ambulance service for
at least five years. It shall be the duty and responsibility of the
Town Assessor to verify the certification.
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 article for the remainder
of his or her life as long as his or her primary residence is located
within the Town of Brookhaven, provided that the governing body of
a school district where the residence is located adopts a resolution
after public hearing providing therefor regarding school district
purposes and/or Suffolk County adopts a local law after public hearing
providing therefor regarding county purposes. The unremarried spouse
of an enrolled deceased member killed in the line of duty shall remain
entitled to the exemption so long as such person remains unremarried.
C. Application for such exemption shall be made with the Assessor of
the Town of Brookhaven on or before the taxable status date on a form
as prescribed by the State Board of Real Property Services.
D. Incorporated volunteer fire companies, fire departments, and incorporated
volunteer ambulance services shall file lists of its enrolled members
or the unremarried spouses of enrolled deceased members eligible for
the exemption provided by this article with the Assessor of the Town
of Brookhaven on or before the taxable status date on a form as prescribed
by the State Board of Real Property Services.
E. No applicant who is a volunteer firefighter or volunteer ambulance
worker or the unremarried spouse of an enrolled deceased member who,
by reason of such status, is receiving any benefit under the provisions
of any other law on the effective date of this article shall suffer
any diminution of such benefit because of the provisions of this article.
[Amended 3-15-2005 by L.L. No. 9-2005,
effective 3-22-2005; 10-3-2006 by L.L. No. 26-2006, effective 10-10-2006]
This article shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 1, 2006.
If any clause, sentence, paragraph, subdivision,
section or part of this article or the application thereof 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 effect, impair
or invalidate the remainder thereof, but shall be confirmed in its
operation to the clause, sentence, paragraph, subdivision, section
or part of this article, or in its application to the person, individual,
corporation, firm, partnership, entity or circumstance, directly involved
in the controversy in which such order or judgment shall be rendered.