§ 50-28. Volunteer fire fighters and volunteer ambulance workers.

(a)

The village grants the real property tax exemption regarding real property owned by members of the volunteer fire companies or volunteer ambulance services pursuant to property tax law section 466-f of the state.

(b)

The exemption shall be subject to the population limitations set forth in section 466-f, shall be limited to ten percent of the assessed value of such property, exclusive of special assessments, and shall in no event exceed $3,000.00 multiplied by the latest state equalization rate for the assessing unit in which such real property is located.

(c)

Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such county unless:

(1)

The applicant resides in the 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 section; 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 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 of such incorporated voluntary ambulance service for at least five years.

(d)

Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than twenty 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 section for the remainder of his or her life as long as his or her primary residence is located within the village.

(e)

Application for such exemption shall be filed with the assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the state board.

(f)

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 section shall suffer any diminution of such benefit because of the provisions of this section.

(L.L. No. 3-2005, § 1, 9-26-05)