§ 65-28. Criteria for exemption., Article VIII. Volunteer Firefighters and Ambulance Workers Exemption, Chapter 65. Taxation, Code of Ordinances, Brookhaven

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.

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 ten-percent 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.

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.

Incorporated volunteer fire companies, fire departments, and incorporated volunteer ambulance services shall file lists of their 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.

No applicant who is a volunteer fire fighter 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.