[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.