Bill Text: NY A04970 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes exemptions from school district real property taxes for volunteer firefighters residing in such school district.

Spectrum: Slight Partisan Bill (Democrat 11-6)

Status: (Introduced - Dead) 2024-02-27 - reported referred to ways and means [A04970 Detail]

Download: New_York-2023-A04970-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4970

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 27, 2023
                                       ___________

        Introduced by M. of A. HUNTER -- read once and referred to the Committee
          on Real Property Taxation

        AN  ACT  to  amend the real property tax law, in relation to authorizing
          certain exemptions from school district real property taxes for volun-
          teer firefighters

          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; alternative exemption. 1.  Real prop-
     4  erty owned by an enrolled  member  of  an  incorporated  volunteer  fire
     5  company  or  fire department or such enrolled member and spouse shall be
     6  exempt from taxation of such  property  for  school  district  purposes,
     7  exclusive  of special assessments, provided that the governing body of a
     8  school district, after a public hearing, adopts a local  law,  ordinance
     9  or  resolution  providing therefor; provided further, however, that such
    10  exemption shall in no event exceed twelve thousand dollars multiplied by
    11  the latest state equalization rate for the assessing unit in which  such
    12  real property is located.
    13    2.  Such  exemption  shall  not be granted to an enrolled member of an
    14  incorporated volunteer fire company or fire department residing in  such
    15  school district unless:
    16    (a)  the  applicant  resides in the school district which is served by
    17  such incorporated volunteer fire company or fire department;
    18    (b) the property is the primary residence of the applicant;
    19    (c)  the  property  is  used  exclusively  for  residential  purposes;
    20  provided, however, that in the event any portion of such property is not
    21  used  exclusively  for  the  applicant's residence but is used for other
    22  purposes, such portion shall be subject to taxation  and  the  remaining
    23  portion  only  shall  be  entitled  to  the  exemption  provided by this
    24  section; and

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07809-01-3
        A. 4970                             2

     1    (d) the applicant has been certified by the authority having jurisdic-
     2  tion for the incorporated volunteer fire company or fire  department  as
     3  an  enrolled  member of such incorporated volunteer fire company or fire
     4  department for at least five years. It shall be the duty  and  responsi-
     5  bility  of  the  school  district which adopts a local law, ordinance or
     6  resolution pursuant to this  section  to  determine  the  procedure  for
     7  certification.
     8    3.  Any  enrolled  member of an incorporated volunteer fire company or
     9  fire department who accrues more than twenty years of active service and
    10  is so certified by the authority having jurisdiction  for  the  incorpo-
    11  rated  volunteer  fire  company  or fire department shall be granted the
    12  exemption as authorized by this section for the remainder of his or  her
    13  life  as  long  as  his  or her primary residence is located within such
    14  school  district  provided  that  the  governing  body  of  such  school
    15  district,  after  a  public  hearing,  adopts  a local law, ordinance or
    16  resolution providing therefor.
    17    4. Application for such exemption shall be filed with the assessor  or
    18  other  agency,  department  or  office designated by the school district
    19  offering such exemption on or before the taxable status date on  a  form
    20  prescribed by the commissioner.
    21    5.  No  applicant who is a volunteer firefighter who by reason of such
    22  status is receiving any benefit under the provisions of this article  on
    23  the  effective  date of this section shall suffer any diminution of such
    24  benefit due to the receipt of a tax exemption provided pursuant  to  the
    25  provisions of this section.
    26    § 2. This act shall take effect immediately.