Bill Text: NY S04097 | 2009-2010 | General Assembly | Introduced

New York Senate Bill 4097 (Prior Session Legislation)

Introduced

Bill Title: Increases the maximum real property tax exemption for volunteer firefighters and volunteer ambulance workers from three thousand dollars to five thousand dollars and decreases the vesting period to qualify for such exemption from five years to two years in certain counties.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO LOCAL GOVERNMENT [S04097 Detail]

Download: New_York-2009-S04097-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 4097                                                  A. 7452
                              2009-2010 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                     April 9, 2009
                                      ___________
       IN  SENATE -- Introduced by Sen. WINNER -- read twice and ordered print-
         ed, and when printed to be committed to the Committee on Local Govern-
         ment
       IN ASSEMBLY -- Introduced by M. of A. BACALLES -- read once and referred
         to the Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation to the real prop-
         erty tax exemption for volunteer firefighters and volunteer  ambulance
         workers in certain counties
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision 1 of section 466-a of  the  real  property  tax
    2  law,  as  amended by chapter 433 of the laws of 2002, is amended to read
    3  as follows:
    4    1. Real property owned by an enrolled member of an incorporated volun-
    5  teer fire company, fire department or incorporated  voluntary  ambulance
    6  service or such enrolled member and spouse residing in any county having
    7  a population of more than two hundred sixty-one thousand inhabitants but
    8  less  than  two  hundred  seventy  thousand  inhabitants,  determined in
    9  accordance with the 1990 federal census, or in any county having a popu-
   10  lation of more than ninety-eight thousand seven hundred inhabitants  but
   11  less  than  ninety-nine  thousand  inhabitants,  as  determined  [by] IN
   12  ACCORDANCE WITH the [latest] 2000 federal [decennial] census,  shall  be
   13  exempt  from taxation to the extent of ten percent of the assessed value
   14  of such property for city, village, town, part town, special district or
   15  county purposes, exclusive of special  assessments,  provided  that  the
   16  governing  body of a city, village, town or county, after a public hear-
   17  ing, adopts a local law, ordinance  or  resolution  providing  therefor;
   18  provided further, however, that such exemption shall in no event exceed:
   19  (A)  three  thousand dollars multiplied by the latest state equalization
   20  rate for the assessing unit in which such real property  is  located  IN
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11009-01-9
       S. 4097                             2                            A. 7452
    1  ANY  COUNTY HAVING A POPULATION OF MORE THAN TWO HUNDRED SIXTY-ONE THOU-
    2  SAND INHABITANTS BUT LESS THAN TWO HUNDRED SEVENTY THOUSAND INHABITANTS,
    3  DETERMINED IN ACCORDANCE WITH THE 1990 FEDERAL CENSUS; OR (B) FIVE THOU-
    4  SAND  DOLLARS  MULTIPLIED  BY THE LATEST STATE EQUALIZATION RATE FOR THE
    5  ASSESSING UNIT IN WHICH SUCH REAL PROPERTY  IS  LOCATED  IN  ANY  COUNTY
    6  HAVING  A  POPULATION  OF  MORE THAN NINETY-EIGHT THOUSAND SEVEN HUNDRED
    7  INHABITANTS BUT LESS THAN NINETY-NINE THOUSAND  INHABITANTS,  AS  DETER-
    8  MINED IN ACCORDANCE WITH THE 2000 FEDERAL CENSUS.
    9    S 2. Paragraph (d) of subdivision 2 of section 466-a of the real prop-
   10  erty tax law, as added by chapter 617 of the laws of 1999, is amended to
   11  read as follows:
   12    (d) the applicant has been certified by the authority having jurisdic-
   13  tion  for  the incorporated volunteer fire company or fire department as
   14  an enrolled member of such incorporated volunteer fire company  or  fire
   15  department  for  at  least:  (I) five years IN ANY COUNTY HAVING A POPU-
   16  LATION OF MORE THAN TWO HUNDRED SIXTY-ONE THOUSAND INHABITANTS BUT  LESS
   17  THAN TWO HUNDRED SEVENTY THOUSAND INHABITANTS, DETERMINED, IN ACCORDANCE
   18  WITH  THE  1990 FEDERAL CENSUS; OR (II) TWO YEARS IN ANY COUNTY HAVING A
   19  POPULATION OF MORE THAN NINETY-EIGHT THOUSAND SEVEN HUNDRED  INHABITANTS
   20  BUT LESS THAN NINETY-NINE THOUSAND INHABITANTS, AS DETERMINED IN ACCORD-
   21  ANCE  WITH  THE 2000 FEDERAL CENSUS, or the applicant has been certified
   22  by the authority having  jurisdiction  for  the  incorporated  voluntary
   23  ambulance  service  as an enrolled member of such incorporated voluntary
   24  ambulance service for at least SUCH five OR TWO years RESPECTIVELY.   It
   25  shall  be the duty and responsibility of the municipality which adopts a
   26  local law, ordinance or resolution pursuant to this section to determine
   27  the procedure for certification.
   28    S 3. This act shall take effect immediately and shall apply to assess-
   29  ment rolls prepared on the basis of taxable status dates occurring on or
   30  after such date.