Bill Text: NY A04666 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in counties with a population of more than 338,000 but less than 339,000.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A04666 Detail]

Download: New_York-2023-A04666-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4666

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 21, 2023
                                       ___________

        Introduced  by M. of A. MCGOWAN -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT to amend the real property tax law, in relation  to  providing  a
          tax  exemption  on  real  property  owned by members of volunteer fire
          companies or voluntary ambulance services in a certain county

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The  real  property  tax  law  is amended by adding a new
     2  section 466-l to read as follows:
     3    § 466-l.  Volunteer  firefighters  and  volunteer  ambulance  workers;
     4  certain  county.  1.  Real  property  owned  by an enrolled member of an
     5  incorporated volunteer fire company,  fire  department  or  incorporated
     6  voluntary  ambulance service or such enrolled member and spouse residing
     7  in any county having a population of more  than  three  hundred  thirty-
     8  eight thousand and less than three hundred thirty-nine thousand inhabit-
     9  ants,  based  upon  and recorded by the latest federal decennial census,
    10  shall be exempt from taxation to  the  extent  of  ten  percent  of  the
    11  assessed  value  of  such  property  for city, village, town, part town,
    12  special district, school district, fire  district  or  county  purposes,
    13  exclusive  of special assessments, provided that the governing body of a
    14  city, village, town, school district, fire district or county,  after  a
    15  public  hearing,  adopts  a local law, ordinance or resolution providing
    16  therefor.
    17    2. Such exemption shall not be granted to an  enrolled  member  of  an
    18  incorporated  volunteer  fire  company,  fire department or incorporated
    19  voluntary ambulance service residing in such county unless:
    20    (a) the applicant resides in the city, town or village which is served
    21  by such incorporated volunteer fire company or fire department or incor-
    22  porated voluntary ambulance service;
    23    (b) the property is the primary residence of the applicant;

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06560-01-3
        A. 4666                             2

     1    (c)  the  property  is  used  exclusively  for  residential  purposes;
     2  provided  however, that in the event any portion of such property is not
     3  used exclusively for the applicant's residence but  is  used  for  other
     4  purposes,  such  portion  shall be subject to taxation and the remaining
     5  portion  only  shall  be  entitled  to  the  exemption  provided by this
     6  section; and
     7    (d) the applicant has been certified by the authority having jurisdic-
     8  tion for the incorporated volunteer fire company or fire  department  as
     9  an  enrolled  member of such incorporated volunteer fire company or fire
    10  department for at least two years or the applicant has been certified by
    11  the authority having jurisdiction for the incorporated  voluntary  ambu-
    12  lance service as an enrolled member of such incorporated voluntary ambu-
    13  lance service for at least two years. It shall be the duty and responsi-
    14  bility  of  the municipality, school district and/or fire district which
    15  adopts a local law, ordinance or resolution pursuant to this section  to
    16  determine the procedure for certification.
    17    3. Any enrolled member of an incorporated volunteer fire company, fire
    18  department  or incorporated voluntary ambulance service who accrues more
    19  than twenty years of active service and is so certified by the authority
    20  having jurisdiction for the incorporated volunteer  fire  company,  fire
    21  department or incorporated voluntary ambulance service, shall be granted
    22  the  ten percent exemption as authorized by this section for the remain-
    23  der of his or her life as long  as  his  or  her  primary  residence  is
    24  located  within  such county provided that the governing body of a city,
    25  village, town, school district, fire district or county, after a  public
    26  hearing, adopts a local law, ordinance or resolution providing therefor.
    27    4.  Application for such exemption shall be filed with the assessor or
    28  other agency, department  or  office  designated  by  the  municipality,
    29  school  district  and/or  fire  district  offering  such exemption on or
    30  before the taxable status date on a form as prescribed  by  the  commis-
    31  sioner.
    32    5.  No applicant who is a volunteer firefighter or volunteer ambulance
    33  worker who by reason of such status is receiving any benefit  under  the
    34  provisions  of  this article on the effective date of this section shall
    35  suffer any diminution of such benefit because of the provisions of  this
    36  section.
    37    §  2.  The  section  heading and subdivision 1 of section 466-a of the
    38  real property tax law, the section heading as added by  chapter  617  of
    39  the  laws  of  1999,  and subdivision 1 as amended by chapter 433 of the
    40  laws of 2002, are amended to read as follows:
    41    Volunteer firefighters and volunteer ambulance workers; certain [coun-
    42  ties] county.  1. Real property owned by an enrolled member of an incor-
    43  porated volunteer fire company, fire department or  incorporated  volun-
    44  tary  ambulance  service  or such enrolled member and spouse residing in
    45  any county [having a population of more than two hundred sixty-one thou-
    46  sand inhabitants but less than two hundred seventy thousand inhabitants,
    47  determined in accordance with the 1990 federal census, or in any county]
    48  having a population of more than  ninety-eight  thousand  seven  hundred
    49  inhabitants  but  less  than ninety-nine thousand inhabitants, as deter-
    50  mined by the latest federal decennial census, shall be exempt from taxa-
    51  tion to the extent of ten percent of the assessed value of such property
    52  for city, village, town, part town, special district or county purposes,
    53  exclusive of special assessments, provided that the governing body of  a
    54  city,  village,  town  or county, after a public hearing, adopts a local
    55  law, ordinance  or  resolution  providing  therefor;  provided  further,
    56  however,  that  such  exemption  shall in no event exceed three thousand
        A. 4666                             3

     1  dollars multiplied by the latest state equalization rate for the assess-
     2  ing unit in which such real property is located.
     3    §  3. This act shall take effect on the first of January next succeed-
     4  ing the date on which it shall have become a  law  and  shall  apply  to
     5  taxable  status  dates  occurring  on  or after such date; and provided,
     6  however, that the amendments to section 466-a of the real  property  tax
     7  law  made by section two of this act shall not affect the repeal of such
     8  section and shall be deemed repealed therewith.