HomeMy WebLinkAboutTax Exemption to Volunteer Firefighters o
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September 27, 2023
Mr. Denis Noncarrow, Southold Town Clerk ��;, � �
Southold Town Hall
Main Road, P.O. Box 1179
Southold,New York 11971 SEP 2023
Ms. Claire Glew, Assistant to Assessor
Southold Town Assessor's Office a Iliolt "rown Clerk
Southold Town Hall �...,_.. ...._...w _..._. _ ._.. .__.....M_._..
Main Road, P.O. Box 1179
Southold,New York 11971
Dear Denis and Claire:
Enclosed please find Resolution of the Southold Fire District to Grant a Tax Exemption
to Eligible Volunteer Firefighters and Volunteer Ambulance Workers as provided for by
Real Property Tax Law Section 466-a, which was approved and adopted by the Board of
Fire Commissioners at their worksession meeting on September 26, 2023, after holding a
Public Hearing.
Thank you for your cooperation in this matter.
Sincerely,
,arol A. Miller
Fire District Secretary
RESOLUTION OF THE SOUTHOLD FIRE DISTRICT
TO GRANT A TAX EXEMPTION TO ELIGIBLE VOLUNTEER
FIREFIGHTERS AND VOLUNTEER AMBULANCE WORKERS AS PROVIDED
FOR BY REAL PROPERTY TAX LAW §466-a
WHEREAS, § 466-a of the Real Property Tax Law authorizes the Fire District, after a
public hearing,to grant a tax exemption to enrolled volunteer firefighters and volunteer ambulance
workers residing in the Southold Fire District; and
WHEREAS the Fire District has conducted the public hearing required by the statute and
elicited public comment on said topic; and
WHEREAS the Board of Fire Commissioners has determined that the granting of the tax
exemption will enhance recruitment and retention of volunteer firefighters and volunteer
ambulance workers in the Fire District;
NOW THEREFORE BE IT RESOLVED that an exemption be granted at 10% of the
assessed value of the real property owned by an enrolled volunteer firefighter or volunteer
ambulance worker who meets the eligibility requirements established in this Resolution;
BE IT FURTHER RESOLVED that the enrolled member of the Southold Fire Department
or local volunteer ambulance company must meet the following requirements to be eligible for the
tax exemption:
1. The enrolled member must reside in the territory served by the Fire District.
2. The property must be the primary residence of the enrolled member.
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 section.
4. The enrolled member has been certified by the Chief of the Fire Department(or Ambulance
Company) to have served at least two (2) years of active service and such certification has been
approved by the Board of Fire Commissioners or other authority having jurisdiction.
BE IT FURTHER RESOLVED that an enrolled member of the Southold Fire Department
or local ambulance company who accrues more than twenty years of active service as certified by
the Chief of the Fire Department or Ambulance Company shall be granted the 10% percent
exemption as authorized by this Resolution for the remainder of his or her life as long as the
property for which the exemption is sought under this Resolution is the primary residence of the
enrolled member.
BE IT FURTHER RESOLVED that the exemption granted under this Resolution shall
continue for the un-remarried spouse of an enrolled member of the Fire Department or Ambulance
Company who is killed in the line of duty upon the following conditions:
1. The un-remarried spouse is certified by the Chief of the Fire Department or Ambulance
Company as the un-remarried spouse of the volunteer firefighter killed in the line of duty; and
2. The deceased volunteer had been an enrolled member for at least five years; and
3. The deceased volunteer had been receiving the exemption prior to his or her death.
BE IT FURTHER RESOLVED that the exemption granted under this Resolution shall
continue for the un-remarried spouse of a deceased member of the Southold Fire Department or
local Ambulance Company under the following conditions:
1. The un-remarried spouse is certified by the Chief of the Fire Department or Ambulance
Company as the un-remarried spouse of the deceased enrolled member of the Southold Fire
Department or local Ambulance Company.
2. The deceased volunteer has been an enrolled member for at least twenty years.
3. The deceased volunteer has been receiving the exemption prior to his or her death.
BE IT FURTHER RESOLVED that any exemption granted under this Resolution shall be
filed with the Town of Southold on the forms designated by the Town; and
BE IT FURTHER RESOLVED that the Secretary of the Fire District is directed to provide
the Town of Southold with a copy of this Resolution; and
BE IT FURTHER RESOLVED that this resolution shall be governed by and applied in
accordance with Real Property Tax Law §466-a.
BE IT FURTHER RESOLVED THIS RESOLUTION shall be effective as of the date of
its adoption.
The adoption of the foregoing resolution was duly put to a vote and upon roll call,the vote
was as follows:
Chairman Witzke -AYES
Commissioner Kehl -AYES
Commissioner Grattan, Sr. -AYES
Commissioner Butkovich—not in attendance
Commissioner Salmon-AYES
The resolution was thereupon declared duly adopted.
Dated: Southold,New York
September 26, 2023