Bill Text: NY S02670 | 2009-2010 | General Assembly | Introduced
Bill Title: Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services residing in certain counties of the state; limits the exemption to 10% of the assessed value not to exceed $3000 multiplied by the latest state equalization rate unless such governing body specifies a higher maximum exemption in local law.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO LOCAL GOVERNMENT [S02670 Detail]
Download: New_York-2009-S02670-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
2670
2009-2010 Regular Sessions
I N S E N A T E
February 26, 2009
___________
Introduced by Sens. MORAHAN, LARKIN, PADAVAN -- 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 or voluntary ambulance services residing in any county of
the state and to repeal certain provisions of such law relating there-
to
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Section 466 of the real property tax law is REPEALED and a
2 new section 466 is added to read as follows:
3 S 466. VOLUNTEER FIREFIGHTERS AND VOLUNTEER AMBULANCE WORKERS. 1.
4 REAL PROPERTY OWNED BY AN ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER
5 FIRE COMPANY, FIRE DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE
6 SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING IN ANY COUNTY OF THE
7 STATE, EXCEPT FOR A COUNTY WHOLLY CONTAINED WITHIN A CITY HAVING A POPU-
8 LATION OF ONE MILLION OR MORE, SHALL BE EXEMPT FROM TAXATION TO THE
9 EXTENT OF TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR
10 VILLAGE, CITY, TOWN, PART TOWN, SCHOOL DISTRICT, SPECIAL DISTRICT OR
11 COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT THE
12 GOVERNING BODY OF A VILLAGE, CITY, TOWN, COUNTY OR SCHOOL DISTRICT,
13 AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION
14 PROVIDING THEREFOR. IN NO EVENT SHALL SUCH EXEMPTION EXCEED THREE THOU-
15 SAND DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE
16 ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED UNLESS SUCH
17 GOVERNING BODY SHALL SPECIFY A HIGHER MAXIMUM EXEMPTION IN SUCH LOCAL
18 LAW, ORDINANCE OR RESOLUTION.
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 THE STATE UNLESS:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08565-01-9
S. 2670 2
1 (A) THE APPLICANT RESIDES IN THE CITY, TOWN, VILLAGE OR SCHOOL
2 DISTRICT WHICH IS SERVED BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR
3 FIRE DEPARTMENT OR INCORPORATED 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 THE STATE PROVIDED THAT THE GOVERNING BODY OF A VILLAGE,
29 CITY, TOWN OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDI-
30 NANCE OR RESOLUTION PROVIDING THEREFOR. A COPY OF ALL SUCH LOCAL LAWS,
31 ORDINANCES OR RESOLUTIONS SHALL BE FILED WITH THE STATE BOARD.
32 4. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
33 OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
34 ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
35 PRESCRIBED BY THE STATE BOARD.
36 5. FOR THE FIRST THREE HUNDRED SIXTY-FIVE DAYS AFTER THE EFFECTIVE
37 DATE OF THIS SECTION, NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR
38 VOLUNTEER AMBULANCE WORKER WHO BY REASON OF SUCH STATUS IS RECEIVING ANY
39 BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF
40 THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE
41 PROVISIONS OF THIS SECTION. IF THE GOVERNING BODY OF A VILLAGE, CITY,
42 TOWN, COUNTY OR SCHOOL DISTRICT DOES NOT DECIDE TO ADOPT THE EXEMPTION
43 ESTABLISHED BY THIS SECTION BEFORE THE THREE HUNDRED SIXTY-FIFTH DAY
44 AFTER THE EFFECTIVE DATE OF THIS SECTION THEN SUCH EXEMPTION SHALL LAPSE
45 UNTIL SUCH GOVERNING BODY DOES ADOPT THE EXEMPTION. IF THE GOVERNING
46 BODY OF A VILLAGE, CITY, TOWN, COUNTY OR SCHOOL DISTRICT ADOPTS THE
47 EXEMPTION ESTABLISHED BY THIS SECTION, SUCH GOVERNING BODY SHALL IMME-
48 DIATELY CEASE OFFERING ANY OTHER BENEFIT PURSUANT TO THIS ARTICLE.
49 S 2. Sections 466-a and 466-b of the real property tax law are
50 REPEALED.
51 S 3. Sections 466-c of the real property tax law are REPEALED.
52 S 4. Sections 466-d of the real property tax law are REPEALED.
53 S 5. Sections 466-e of the real property tax law are REPEALED.
54 S 6. Section 466-f of the real property tax law, as added by chapter
55 74 of the laws of 2005, is REPEALED.
S. 2670 3
1 S 7. Section 466-f of the real property tax law, as added by chapter
2 189 of the laws of 2005, is REPEALED.
3 S 8. Section 466-f of the real property tax law, as added by chapter
4 208 of the laws of 2005, is REPEALED.
5 S 9. Section 466-f of the real property tax law, as added by chapter
6 244 of the laws of 2005, is REPEALED.
7 S 10. Section 466-f of the real property tax law, as added by chapter
8 324 of the laws of 2005, is renumbered section 466-a and the opening
9 paragraph of such section is amended to read as follows:
10 Any local law or ordinance adopted pursuant to [sections] SECTION four
11 hundred sixty-six[, four hundred sixty-six-a, four hundred sixty-six-b,
12 four hundred sixty-six-c, four hundred sixty-six-d, or four hundred
13 sixty-six-e] of this title may be amended, or a local law, ordinance or
14 resolution may be adopted to continue any exemption claimed under such
15 [statutes] STATUTE by an enrolled member of an incorporated volunteer
16 fire company, fire department, or incorporated voluntary ambulance
17 service, to such deceased enrolled member's un-remarried spouse if such
18 member is killed in the line of duty; provided, however, that:
19 S 11. Sections 466-g of the real property tax law are REPEALED.
20 S 12. Any local law, ordinance or resolution adopted prior to the
21 effective date of this act that granted a real property tax exemption to
22 volunteer firefighters or volunteer ambulance workers, pursuant to title
23 2 of article 4 of the real property tax law, shall be continued pursuant
24 to section 466 of the real property tax law, as added by section one of
25 this act, without a new local law, ordinance or resolution having to be
26 adopted.
27 S 13. 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 effective date.
