[Adopted 1-27-2003 by L.L. No. 1-2003]
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.
A.
Application for such exemption must be made annually
by the owner or all of the owners of the property on forms to be furnished
by the Assessor of the Incorporated Village of Freeport and shall
furnish the information and be executed in the manner required or
prescribed in such forms and shall be filed in such Assessor's office
on or before the taxable status date of October 1.
B.
For those enrolled members of the Freeport Fire Department
who have accrued more than 20 years of active service, application
for an exemption, under this section, is not required.
A.
The applicant resides in the Incorporated Village
of Freeport which is served by the Freeport Fire Department; and
B.
The real property is the primary resident of the applicant;
and
C.
The real 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 purpose, such portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption
provided by this section.
[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.