Bill Text: NY A04374 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides a tax exemption on real property owned by members of volunteer fire companies or volunteer ambulance services in a certain county.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2012-04-18 - held for consideration in real property taxation [A04374 Detail]

Download: New_York-2011-A04374-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4374
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 3, 2011
                                      ___________
       Introduced  by  M. of A. RAIA -- read once and referred to the Committee
         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-k to read as follows:
    3    S 466-K.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE  WORKERS;
    4  EXEMPTION.  1.  REAL PROPERTY OWNED BY AN ENROLLED MEMBER OF AN INCORPO-
    5  RATED VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT OR INCORPORATED  VOLUNTARY
    6  AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING IN A COUN-
    7  TY WHICH HAS A POPULATION OF MORE THAN ONE MILLION FIVE HUNDRED THOUSAND
    8  AND LESS THAN ONE MILLION SIX HUNDRED THOUSAND PERSONS, ACCORDING TO THE
    9  LATEST  FEDERAL  DECENNIAL CENSUS AND WHICH IS NOT LOCATED WITHIN A CITY
   10  WITH A POPULATION OF ONE MILLION OR MORE SHALL BE EXEMPT  FROM  TAXATION
   11  TO  THE EXTENT OF TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR
   12  CITY, VILLAGE, TOWN, PART TOWN, SCHOOL  DISTRICT,  SPECIAL  DISTRICT  OR
   13  COUNTY  PURPOSES,  EXCLUSIVE  OF  SPECIAL ASSESSMENTS, PROVIDED THAT THE
   14  GOVERNING BODY OF A CITY, VILLAGE,  TOWN,  SCHOOL  DISTRICT  OR  COUNTY,
   15  AFTER  A  PUBLIC  HEARING,  ADOPTS  A LOCAL LAW, ORDINANCE OR RESOLUTION
   16  PROVIDING 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.
                                                                  LBD06712-02-1
       A. 4374                             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 FIVE YEARS OR THE APPLICANT HAS  BEEN  CERTIFIED
   11  BY  THE  AUTHORITY  HAVING  JURISDICTION  FOR THE INCORPORATED VOLUNTARY
   12  AMBULANCE SERVICE AS AN ENROLLED MEMBER OF SUCH  INCORPORATED  VOLUNTARY
   13  AMBULANCE  SERVICE  FOR  AT  LEAST  FIVE YEARS. IT SHALL BE THE DUTY AND
   14  RESPONSIBILITY OF THE MUNICIPALITY WHICH ADOPTS A LOCAL  LAW,  ORDINANCE
   15  OR  RESOLUTION  PURSUANT  TO THIS SECTION TO DETERMINE THE PROCEDURE FOR
   16  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 OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
   26  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 OFFER-
   29  ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE  ON  A  FORM  AS
   30  PRESCRIBED BY THE COMMISSIONER.
   31    5.  NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE
   32  WORKER WHO BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT  UNDER  THE
   33  PROVISIONS  OF  THIS ARTICLE ON THE EFFECTIVE DATE OF THIS SECTION SHALL
   34  SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF  THIS
   35  SECTION.
   36    S  2. This act shall take effect on the first of January next succeed-
   37  ing the date on which it shall have become a  law  and  shall  apply  to
   38  assessment rolls prepared on the basis of taxable status dates occurring
   39  on or after such date.