Bill Text: NY A07537 | 2009-2010 | General Assembly | Introduced

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Bill Title: Authorizes municipalities to grant real property tax exemption to the surviving spouse of certain police officers or firefighters who are killed in the line of duty.

Spectrum: Partisan Bill (Republican 6-0)

Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A07537 Detail]

Download: New_York-2009-A07537-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7537
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 14, 2009
                                      ___________
       Introduced  by M. of A. BALL, SPANO, TOBACCO -- Multi-Sponsored by -- M.
         of A. P. LOPEZ, MOLINARO, SCOZZAFAVA -- read once and referred to  the
         Committee on Real Property Taxation
       AN  ACT  to  amend  the real property tax law, in relation to granting a
         real property tax exemption to the surviving spouse of certain  police
         officers and firefighters who are killed in the line of duty
         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 467-g to read as follows:
    3    S 467-G. TAX EXEMPTION FOR SURVIVING SPOUSE OF CERTAIN POLICE OFFICERS
    4  AND  FIREFIGHTERS.    1.  REAL PROPERTY OWNED BY THE SURVIVING SPOUSE OF
    5  PAID OR AUXILIARY POLICE OFFICERS  OR  PAID  OR  VOLUNTEER  FIREFIGHTERS
    6  SERVING  IN  A  DEPARTMENT LOCATED WITHIN THE STATE WHO IS KILLED IN THE
    7  LINE OF DUTY, SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPORATION
    8  IN WHICH SUCH REAL PROPERTY IS LOCATED, PROVIDED THE GOVERNING  BODY  OF
    9  SAID  MUNICIPALITY AFTER PUBLIC HEARING ADOPTS A LOCAL LAW, ORDINANCE OR
   10  RESOLUTION PROVIDING THEREFOR. THE EXTENT OF  SUCH  EXEMPTION  SHALL  BE
   11  DETERMINED  BY  THE  MUNICIPALITY OR MUNICIPAL CORPORATION ADOPTING SUCH
   12  LOCAL LAW, ORDINANCE OR RESOLUTION. SAID EXEMPTION SHALL ONLY BE GRANTED
   13  ON THE PRIMARY RESIDENCE OF THE  SURVIVING SPOUSE AND SHALL  BE  GRANTED
   14  FOR AS LONG AS SAID SURVIVING SPOUSE IS BOTH OWNER AND OCCUPANT.
   15    2. APPLICATION FOR SUCH EXEMPTION MUST BE MADE ANNUALLY BY THE SURVIV-
   16  ING  SPOUSE  ON  FORMS  PRESCRIBED  BY  THE STATE BOARD OF REAL PROPERTY
   17  SERVICES TO BE FURNISHED BY  THE  APPROPRIATE  ASSESSING  AUTHORITY  AND
   18  SHALL  FURNISH THE INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED AS
   19  PRESCRIBED IN SUCH FORMS, AND SHALL BE FILED IN SUCH  ASSESSOR'S  OFFICE
   20  ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE.
   21    S  2.  This  act  shall take effect immediately and shall apply to all
   22  taxable status dates after January 1, 2009.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05969-01-9