Bill Text: NY A08892 | 2021-2022 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in counties with a population of more than 338,000 but less than 339,000.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2022-05-10 - held for consideration in real property taxation [A08892 Detail]

Download: New_York-2021-A08892-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8892

                   IN ASSEMBLY

                                    January 19, 2022
                                       ___________

        Introduced by M. of A. LAWLER -- 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 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-l to read as follows:
     3    §  466-l.  Volunteer  firefighters; certain county.   1. Real property
     4  owned by an enrolled member of an incorporated volunteer  fire  company,
     5  fire department or such enrolled member and spouse residing in any coun-
     6  ty  having  a  population of more than three hundred thirty thousand but
     7  not more than three hundred forty-five thousand inhabitants,  determined
     8  in  accordance with the latest decennial federal census, shall be exempt
     9  from taxation to the extent of ten percent of the assessed value of such
    10  property for city, village, town, part town,  special  district,  school
    11  district  or county purposes, exclusive of special assessments, provided
    12  that the governing body of a city, village,  town,  school  district  or
    13  county,  after a public hearing, adopts a local law, ordinance or resol-
    14  ution providing therefor; provided further, however, that such exemption
    15  shall in no event exceed three thousand dollars multiplied by the latest
    16  state equalization rate for the assessing unit in which such real  prop-
    17  erty is located.
    18    2.  Such  exemption  shall  not be granted to an enrolled member of an
    19  incorporated volunteer fire company or fire department unless:
    20    (a) the applicant resides in such county; provided that  an  applicant
    21  need  not  reside in the city, town, school district or village which is
    22  served by such incorporated volunteer fire company or fire department;
    23    (b) the property is the primary residence of the applicant;
    24    (c)  the  property  is  used  exclusively  for  residential  purposes;
    25  provided  however, that in the event any portion of such property is not
    26  used exclusively for the applicant's residence but  is  used  for  other
    27  purposes,  such  portion  shall be subject to taxation and the remaining

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14049-02-1
        A. 8892                             2

     1  portion only shall  be  entitled  to  the  exemption  provided  by  this
     2  section; and
     3    (d) the applicant has been certified by the authority having jurisdic-
     4  tion  for  the incorporated volunteer fire company or fire department as
     5  an enrolled member of such incorporated volunteer fire company  or  fire
     6  department  for  at least five years. It shall be the duty and responsi-
     7  bility of the municipality which adopts a local law, ordinance or resol-
     8  ution pursuant to this section to determine the  procedure  for  certif-
     9  ication.
    10    3.  Any  enrolled  member of an incorporated volunteer fire company or
    11  fire department who accrues more than twenty years of active service and
    12  is so certified by the authority having jurisdiction  for  the  incorpo-
    13  rated  volunteer  fire  company or fire department, shall be granted the
    14  ten percent exemption as authorized by this section for the remainder of
    15  his or her life as long as his or her primary residence is located with-
    16  in such county provided that the governing  body  of  a  city,  village,
    17  town,  school district or county, after a public hearing, adopts a local
    18  law, ordinance or resolution providing therefor.
    19    4. Application for such exemption shall be filed with the assessor  or
    20  other agency, department or office designated by the municipality offer-
    21  ing  such  exemption  on  or before the taxable status date on a form as
    22  prescribed by the commissioner.
    23    5. No applicant who is a volunteer firefighter who by reason  of  such
    24  status  is receiving any benefit under the provisions of this article on
    25  the effective date of this section shall suffer any diminution  of  such
    26  benefit because of the provisions of this section.
    27    §  2. This act shall take effect on the first of January next succeed-
    28  ing the date on which it shall have become a  law  and  shall  apply  to
    29  taxable status dates occurring on or after such date.