[Adopted 5-6-2003 by L.L. No. 8-2003, effective 5-12-2003]
[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.