Real property owned by an enrolled member of
the Freeport Fire Department shall be exempt from taxation by the
Incorporated Village of Freeport to the extent of ten percent of the
assessed value of such property, exclusive of special assessments.
[Added 6-18-2007 by L.L. No. 5-2007]
A. An applicant who has been certified by the authority having jurisdiction for the Freeport Fire Department as an enrolled member of the Freeport Fire Department, for at least five years, shall be granted the exemption as stated within §
185-40, provided a completed application under §
185-41 is submitted annually.
B. Any enrolled member of the Freeport Fire Department who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the Freeport Fire Department shall be granted the ten-percent exemption as stated within §
185-40 for the remainder of his or her life as long as his or her primary residence is located within the Incorporated Village of Freeport.
C. An exemption under this chapter to an unmarried spouse
of a deceased, enrolled member of the Freeport Fire Department may
be continued; provided, however, that:
(1) Such unmarried spouse is certified by the Freeport
Fire Department as an unmarried spouse of a deceased enrolled member
of the Freeport Fire Department; and
(2) Such deceased fireperson had been an enrolled member
for at least 20 years; and
(3) Such deceased fireperson and un-remarried spouse had
been receiving the exemption for such property prior to the death
of the fireperson.
No applicant who is a volunteer firefighter
or volunteer ambulance worker who by reason of such status is receiving
any benefit under the provisions of this article on the effective
date of this article shall suffer any diminution of such benefit because
of the provisions of this article.