S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          489
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  Sen.  ROBACH -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       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 and volunteer 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  CERTAIN  COUNTY.  1.  REAL  PROPERTY  OWNED  BY AN ENROLLED MEMBER OF AN
    5  INCORPORATED VOLUNTEER FIRE COMPANY,  FIRE  DEPARTMENT  OR  INCORPORATED
    6  VOLUNTARY  AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING
    7  IN ANY COUNTY HAVING A POPULATION OF MORE THAN SEVEN HUNDRED THIRTY-FOUR
    8  THOUSAND INHABITANTS BUT LESS THAN  SEVEN  HUNDRED  THIRTY-SIX  THOUSAND
    9  INHABITANTS,  DETERMINED IN ACCORDANCE WITH THE LATEST DECENNIAL FEDERAL
   10  CENSUS, SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF  TEN  PERCENT  OF
   11  THE  ASSESSED VALUE OF SUCH PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN,
   12  SPECIAL DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF  SPECIAL  ASSESSMENTS,
   13  PROVIDED  THAT  THE  GOVERNING  BODY OF A CITY, VILLAGE, TOWN OR COUNTY,
   14  AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
   15  PROVIDING THEREFOR; PROVIDED FURTHER, HOWEVER, THAT SUCH EXEMPTION SHALL
   16  IN NO EVENT EXCEED THREE THOUSAND DOLLARS MULTIPLIED BY THE LATEST STATE
   17  EQUALIZATION  RATE FOR THE ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
   18  LOCATED.
   19    2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN  ENROLLED  MEMBER  OF  AN
   20  INCORPORATED  VOLUNTEER  FIRE  COMPANY,  FIRE DEPARTMENT OR INCORPORATED
   21  VOLUNTARY AMBULANCE SERVICE RESIDING IN SUCH COUNTY UNLESS:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01928-01-1
       S. 489                              2
    1    (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
    2  BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR INCOR-
    3  PORATED VOLUNTARY AMBULANCE SERVICE;
    4    (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
    5    (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
    6  PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
    7  USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
    8  PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
    9  PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
   10  SECTION; AND
   11    (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
   12  TION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE  DEPARTMENT  AS
   13  AN  ENROLLED  MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE
   14  DEPARTMENT FOR AT LEAST FIVE YEARS OR THE APPLICANT HAS  BEEN  CERTIFIED
   15  BY  THE  AUTHORITY  HAVING  JURISDICTION  FOR THE INCORPORATED VOLUNTARY
   16  AMBULANCE SERVICE AS AN ENROLLED MEMBER OF SUCH  INCORPORATED  VOLUNTARY
   17  AMBULANCE  SERVICE  FOR  AT  LEAST  FIVE YEARS. IT SHALL BE THE DUTY AND
   18  RESPONSIBILITY OF THE MUNICIPALITY WHICH ADOPTS A LOCAL  LAW,  ORDINANCE
   19  OR  RESOLUTION  PURSUANT  TO THIS SECTION TO DETERMINE THE PROCEDURE FOR
   20  CERTIFICATION.
   21    3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
   22  DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO ACCRUES  MORE
   23  THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY
   24  HAVING  JURISDICTION  FOR  THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
   25  DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
   26  THE TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE  REMAIN-
   27  DER  OF  HIS  OR  HER  LIFE  AS  LONG AS HIS OR HER PRIMARY RESIDENCE IS
   28  LOCATED WITHIN SUCH COUNTY PROVIDED THAT THE GOVERNING BODY OF  A  CITY,
   29  VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
   30  ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   31    4. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
   32  OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
   33  ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
   34  PRESCRIBED BY THE STATE BOARD.
   35    5. NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER  AMBULANCE
   36  WORKER  WHO  BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT UNDER THE
   37  PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF THIS  SECTION  SHALL
   38  SUFFER  ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF THIS
   39  SECTION.
   40    S 2. This act shall take effect on the first of January next  succeed-
   41  ing  the  date  on  which  it shall have become a law and shall apply to
   42  taxable status dates occurring on or after such effective date.