Bill Text: NY A03352 | 2013-2014 | General Assembly | Introduced
Bill Title: Relates to exempting un-remarried spouses of paid or volunteer firefighters, ambulance workers or police officers who have fallen in the line of duty from all or a portion of their real property taxes.
Spectrum: Partisan Bill (Republican 15-0)
Status: (Introduced - Dead) 2014-01-08 - referred to real property taxation [A03352 Detail]
Download: New_York-2013-A03352-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ S. 2906 A. 3352 2013-2014 Regular Sessions S E N A T E - A S S E M B L Y January 24, 2013 ___________ IN SENATE -- Introduced by Sen. BALL -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government IN ASSEMBLY -- Introduced by M. of A. KATZ, RAIA, TENNEY, McLAUGHLIN -- Multi-Sponsored by -- M. of A. BARCLAY, CROUCH -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to exempting un-remarried spouses of paid or volunteer fire fighters, ambulance workers or police officers who have fallen in the line of duty from all or a portion of their real property taxes on their primary resi- dence THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Section 466-h of the real property tax law, as added by 2 chapter 305 of the laws of 2006, is amended to read as follows: 3 S 466-h. Un-remarried spouses of deceased volunteer OR PAID firefight- 4 ers or [volunteer] PAID ambulance workers OR POLICE OFFICERS. [Any 5 local law or ordinance adopted pursuant to sections four hundred sixty- 6 six, four hundred sixty-six-a, four hundred sixty-six-b, four hundred 7 sixty-six-c, four hundred sixty-six-d, four hundred sixty-six-e, four 8 hundred sixty-six-f or four hundred sixty-six-g of this title may be 9 separately amended, or a local law, ordinance or resolution may be sepa- 10 rately adopted to continue an exemption or reinstate a pre-existing 11 exemption to an un-remarried spouse of a deceased enrolled member of an 12 incorporated volunteer fire company, fire department, or incorporated 13 voluntary ambulance service; provided, however,] A TOWN, VILLAGE OR 14 COUNTY MAY ADOPT A LOCAL LAW OR ORDINANCE ALLOWING AN UN-REMARRIED 15 SPOUSE OF A PAID OR VOLUNTEER FIREFIGHTER, AMBULANCE WORKER OR POLICE 16 OFFICER TO BE EXEMPT FROM A PORTION OR ALL OF THE REAL PROPERTY TAXES 17 IMPOSED UNDER THIS CHAPTER PROVIDED, that: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07364-01-3 S. 2906 2 A. 3352 1 1. such un-remarried spouse is certified by the authority having 2 jurisdiction [for the incorporated volunteer fire company, fire depart- 3 ment or incorporated voluntary ambulance service] as an un-remarried 4 spouse of a deceased enrolled member of such incorporated [volunteer] 5 fire company, fire department [or], incorporated [voluntary] ambulance 6 service OR POLICE FORCE, and 7 2. such deceased volunteer [had been an enrolled member for at least 8 twenty years] DIED IN THE LINE OF DUTY, and 9 3. [such deceased volunteer and un-remarried spouse had been receiving 10 the exemption for such property prior to the death of such volunteer] 11 SUCH EXEMPTION SHALL APPLY ONLY TO THE PRIMARY RESIDENCE OF THE UN-RE- 12 MARRIED SPOUSE. 13 S 2. This act shall take effect immediately.