Bill Text: NY A09774 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2024-04-09 - referred to real property taxation [A09774 Detail]

Download: New_York-2023-A09774-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9774

                   IN ASSEMBLY

                                      April 9, 2024
                                       ___________

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

        AN ACT to amend the real property tax law, in relation to  providing  an
          exemption  from  real  property  taxes  for real property leased to an
          ambulance company which is exclusively used and occupied by such ambu-
          lance company for ambulance purposes

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

     1    Section  1.  Subdivisions  1 and 2 of section 464 of the real property
     2  tax law, as amended by chapter 476 of the laws of  2018, are amended  to
     3  read as follows:
     4    1.  Except  as  otherwise provided in subdivision two of this section,
     5  real property owned by an incorporated association of present or  former
     6  volunteer  firefighters, other than a business corporation, which is (a)
     7  actually and exclusively used and occupied by such incorporated  associ-
     8  ation or (b) leased to the city, town, village or fire district in which
     9  the  real  property  is located and is actually and exclusively used and
    10  occupied by such city, town, village or fire district for  fire  depart-
    11  ment purposes or for the social and recreational use of the firefighters
    12  and  residents of the city, town, village or fire district, provided the
    13  rent under any such lease does not exceed the amount of carrying,  main-
    14  tenance and depreciation charges or (c) leased to the school district in
    15  which  the real property is located and is actually and exclusively used
    16  and occupied by such school district for school district purposes or (d)
    17  leased to an ambulance company in which the real property is located and
    18  is actually and exclusively used and occupied by such ambulance  company
    19  for  ambulance purposes, provided the rent under any such lease does not
    20  exceed the amount of carrying,  maintenance  and  depreciation  charges,
    21  shall  be exempt from taxation, but the total amount of the exemption to
    22  any one  incorporated  association  shall  not  exceed  twenty  thousand
    23  dollars.
    24    2.  Notwithstanding the provisions of subdivision one of this section,
    25  real property owned by an incorporated volunteer fire  company  or  fire
    26  department  created  for the purpose of furnishing fire protection which

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14929-01-4
        A. 9774                             2

     1  is (a) actually and exclusively used and occupied by such  fire  company
     2  or  fire department for public purposes or (b) leased to the city, town,
     3  village or fire district in which the real property is  located  and  is
     4  actually  and  exclusively used and occupied by such city, town, village
     5  or fire district for governmental purposes including but not limited  to
     6  the social and recreational use of the firefighters and residents of the
     7  city,  town,  village  or fire district provided the rent under any such
     8  lease does not exceed the amount of carrying, maintenance  and  depreci-
     9  ation  charges  or  (c)  leased to the school district in which the real
    10  property is located and is actually and exclusively used and occupied by
    11  such school district for school district purposes or (d)  leased  to  an
    12  ambulance  company in which the real property is located and is actually
    13  and exclusively used and occupied by such ambulance  company  for  ambu-
    14  lance  purposes,  provided the rent under any such lease does not exceed
    15  the amount of carrying, maintenance and depreciation charges,  shall  be
    16  exempt  from  taxation  and  exempt  from  special ad valorem levies and
    17  special assessments to the extent provided in section four hundred nine-
    18  ty of this chapter. In the event that not all of the real property shall
    19  be used and occupied for such purposes then exemption of the portion not
    20  so used shall be limited to the exemption provided in subdivision one of
    21  this section.
    22    § 2. This act shall take effect immediately and  shall  apply  to  tax
    23  years commencing on and after such effective date.