Tax Exemption for Volunteer Firefighters and Ambulance Workers
in New York

Great Neck, V. NY: Ch. 190, Art. VII

1. Eligibility for exemption from real property taxation by the Village for persons 65 years of age or over shall be in accordance with § 467 of the Real Property Tax Law, as amended.
2. Eligibility for exemption from real property taxation by the Village for persons with disabilities and limited incomes shall be in accordance with § 459-c of the Real Property Tax Law, as amended.
3. The amount of exemption shall be in accordance with the following schedule.

Percentage of Assessed Valuation
Annual Income	Exempt From Taxation
Less than $21,500	50%
At least $21,500 but less than $22,500	45%
At least $22,500 but less than $23,500	40%
At least $23,500 but less than $24,500	35%
At least $24,500 but less than $25,400	30%
At least $25,400 but less than $26,300	25%
At least $26,300 but less than $27,200	20%
At least $27,200 but less than $28,100	15%
At least $28,100 but less than $29,000	10%
At least $28,100 but less than $29,000	5%
$29,900 or higher	0%

§ 294-16. Eligibility for and amount of exemption for volunteer firefighters.

Eligibility and amount of exemption for volunteer firefighters for the Village of Rockville Centre from real property taxation by the Village shall be in accordance with § 466-c of the Real Property Tax Law (Chapter 440 of the Laws of 2002), which provides that the exemption shall be limited to 10% of the assessed value of the property, exclusive of special assessments, but may not exceed the total of $3000 multiplied by the latest state equalization rate for the Village.

§ 294-17. Application for exemption.

1. For Persons 65 years of age and older, the application procedure shall be in accordance with the provisions and requirements of § 467 of the Real Property Tax Law.
2. For persons with disabilities and limited incomes, the application procedure shall be in accordance with the provisions and requirements of § 459-c of the Real Property Tax Law.
3. For volunteer firefighters for the Rockville Centre Fire Department, the application shall be in accordance with the provisions and requirements of § 466-c of the Real Property Tax Law.

   (1) A volunteer firefighter with at least five years but less than 20 years of Rockville Centre Fire Department service must file an annual application with the Village on a form prescribed by the State Board and furnished by the Village Comptroller. The application must be filed on or before the taxable status date.

   (2) A volunteer firefighter with 20 years or more of Rockville Centre Fire Department service may file an application for a permanent exemption with the Village on or before the taxable status date.

§ 294-18. When effective.

This article is effective as of the first taxable status date after January 1, 2003.

Article VII
Tax Exemption for Members of Volunteer Fire Companies
and Ambulance Services

§ 190-31. Definitions.

COUNTY -- The County of Nassau.

ENROLLED MEMBER -- An enrolled member of a fire/ambulance company.

NASSAU FIRE/AMBULANCE COMPANY -- Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the County.

VILLAGE -- The Village of Great Neck.

VILLAGE FIRE/AMBULANCE COMPANY -- Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the Village.

§ 190-32. Extent of exemption.

1. Pursuant to the provisions of Real Property Tax Law § 466-c, real property which is the primary residence of an enrolled member, or an enrolled member and such member's spouse, shall be entitled to an exemption from all Village real property taxes, exclusive of special assessments, to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall in no event exceed $3,000 multiplied by the latest state equalization rate for the assessing unit in which such real property is located.

§ 190-33. Qualifications for annual exemption.

Qualifications for annual exemption:

1. The applicant must reside in the Village.
   
   
2. The property must be 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.
   
   
3. The applicant has been certified by the authority having jurisdiction for the Village fire/ambulance company as an enrolled member of such fire/ambulance company for at least five years.

§ 190-34. Qualifications for lifetime exemption.

Qualifications for lifetime exemption:

1. The applicant must reside in the Village.
   

2. The property must be 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.
   
   
3. The applicant has been certified by the authority having jurisdiction for a County fire/ambulance company as an enrolled member of such fire/ambulance company for at least 20 years.

The Village shall adopt, by resolution, the procedure for the certifications required in this article.