Bill Text: NY A01614 | 2009-2010 | General Assembly | Introduced
Bill Title: An act to amend the real property tax law, in relation to the real property tax exemption for volunteer firefighters and volunteer ambulance workers in certain counties
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A01614 Detail]
Download: New_York-2009-A01614-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
1614
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. ZEBROWSKI, CARROZZA, GORDON -- Multi-Sponsored by
-- M. of A. MAISEL, REILLY, TITONE -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the real prop-
erty tax exemption for volunteer firefighters and volunteer ambulance
workers in certain counties
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The section heading and subdivision 1 of section 466-a of
2 the real property tax law, the section heading as added by chapter 617
3 of the laws of 1999 and subdivision 1 as amended by chapter 433 of the
4 laws of 2002, are amended to read as follows:
5 Volunteer firefighters and volunteer ambulance workers; certain [coun-
6 ties] COUNTY.
7 1. Real property owned by an enrolled member of an incorporated
8 volunteer fire company, fire department or incorporated voluntary ambu-
9 lance service or such enrolled member and spouse residing in any county
10 [having a population of more than two hundred sixty-one thousand inhab-
11 itants but less than two hundred seventy thousand inhabitants, deter-
12 mined in accordance with the 1990 federal census, or in any county]
13 having a population of more than ninety-eight thousand seven hundred
14 inhabitants but less than ninety-nine thousand inhabitants, as deter-
15 mined by the latest federal decennial census, shall be exempt from taxa-
16 tion to the extent of ten percent of the assessed value of such property
17 for city, village, town, part town, special district or county purposes,
18 exclusive of special assessments, provided that the governing body of a
19 city, village, town or county, after a public hearing, adopts a local
20 law, ordinance or resolution providing therefor; provided further,
21 however, that such exemption shall in no event exceed three thousand
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02269-01-9
A. 1614 2
1 dollars multiplied by the latest state equalization rate for the assess-
2 ing unit in which such real property is located.
3 S 2. The real property tax law is amended by adding a new section
4 466-j to read as follows:
5 S 466-J. VOLUNTEER FIREFIGHTERS AND VOLUNTEER AMBULANCE WORKERS;
6 CERTAIN COUNTY. 1. REAL PROPERTY OWNED BY AN ENROLLED MEMBER OF AN
7 INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT OR INCORPORATED
8 VOLUNTARY AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING
9 IN ANY COUNTY HAVING A POPULATION OF MORE THAN TWO HUNDRED EIGHTY-FIVE
10 THOUSAND INHABITANTS BUT LESS THAN TWO HUNDRED NINETY THOUSAND INHABIT-
11 ANTS, DETERMINED IN ACCORDANCE WITH THE LATEST FEDERAL CENSUS SHALL BE
12 EXEMPT FROM TAXATION TO THE EXTENT OF TEN PERCENT OF THE ASSESSED VALUE
13 OF SUCH PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN, SCHOOL DISTRICT,
14 SPECIAL DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS,
15 PROVIDED THAT THE GOVERNING BODY OF A CITY, TOWN, VILLAGE, SCHOOL
16 DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDI-
17 NANCE OR RESOLUTION PROVIDING THEREFOR.
18 2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ENROLLED MEMBER OF AN
19 INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT OR INCORPORATED
20 VOLUNTARY AMBULANCE SERVICE RESIDING IN SUCH COUNTY UNLESS:
21 (A) THE APPLICANT RESIDES IN THE CITY, TOWN, VILLAGE, SCHOOL DISTRICT
22 OR COUNTY WHICH IS SERVED BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR
23 FIRE DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE;
24 (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
25 (C) THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
26 PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
27 USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
28 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND THE REMAINING
29 PORTION ONLY SHALL BE ENTITLED TO THE EXEMPTION PROVIDED BY THIS
30 SECTION; AND
31 (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
32 TION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT AS
33 AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE
34 DEPARTMENT FOR AT LEAST FIVE YEARS OR THE APPLICANT HAS BEEN CERTIFIED
35 BY THE AUTHORITY HAVING JURISDICTION FOR THE INCORPORATED VOLUNTARY
36 AMBULANCE SERVICE AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY
37 AMBULANCE SERVICE FOR AT LEAST FIVE YEARS. IT SHALL BE THE DUTY AND
38 RESPONSIBILITY OF THE MUNICIPALITY WHICH ADOPTS A LOCAL LAW, ORDINANCE
39 OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE THE PROCEDURE FOR
40 CERTIFICATION.
41 3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
42 DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO ACCRUES MORE
43 THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY
44 HAVING JURISDICTION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
45 DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
46 THE TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAIN-
47 DER OF HIS OR HER LIFE AS LONG AS HIS OR HER PRIMARY RESIDENCE IS
48 LOCATED WITHIN SUCH A COUNTY PROVIDED THAT THE GOVERNING BODY OF A CITY,
49 VILLAGE, TOWN, SCHOOL DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
50 A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
51 4. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
52 OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
53 ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
54 PRESCRIBED BY THE STATE BOARD.
55 5. NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE
56 WORKER WHO BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT UNDER THE
A. 1614 3
1 PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF THIS SECTION SHALL
2 SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF THIS
3 SECTION.
4 S 3. This act shall take effect on the first of January next succeed-
5 ing the date on which it shall have become a law and shall apply to
6 taxable status dates occurring on and after such date.
