§ 65-27. Exemption granted.

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.

[Added 10-3-2006 by L.L. No. 26-2006, effective 10-10-2006]

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.

[Added 3-27-2007 by L.L. No. 7-2007, effective 4-5-2007]

Amended 3-15-2005 by L.L. No. 9-2005, effective 3-22-2005