Bill Text: NY S04413 | 2009-2010 | General Assembly | Introduced

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Bill Title: Authorizes the extension by local law of a volunteer firefighter/volunteer ambulance worker property exemption to unremarried spouses of deceased 5 year members of volunteer fire companies or ambulance services.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO LOCAL GOVERNMENT [S04413 Detail]

Download: New_York-2009-S04413-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4413
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                    April 23, 2009
                                      ___________
       Introduced  by  Sen.  O. JOHNSON  -- 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  a  tax
         exemption  for  un-remarried  spouses of deceased members of volunteer
         fire companies or volunteer ambulance services; and to repeal  section
         466-h of such law relating thereto
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 466-h of the real property tax  law,  as  added  by
    2  chapter  305 of the laws of 2006, is REPEALED and a new section 466-j is
    3  added to read as follows:
    4    S 466-J. UN-REMARRIED SPOUSES OF DECEASED  VOLUNTEER  FIREFIGHTERS  OR
    5  VOLUNTEER AMBULANCE WORKERS. ANY LOCAL LAW OR ORDINANCE ADOPTED PURSUANT
    6  TO  SECTIONS  FOUR  HUNDRED  SIXTY-SIX,  FOUR  HUNDRED SIXTY-SIX-A, FOUR
    7  HUNDRED SIXTY-SIX-B, FOUR HUNDRED SIXTY-SIX-C, FOUR HUNDRED SIXTY-SIX-D,
    8  FOUR HUNDRED SIXTY-SIX-E, FOUR HUNDRED SIXTY-SIX-F, FOUR HUNDRED  SIXTY-
    9  SIX-G,  FOUR  HUNDRED  SIXTY-SIX-H  OR  FOUR HUNDRED SIXTY-SIX-I OF THIS
   10  TITLE MAY BE SEPARATELY AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION
   11  MAY BE SEPARATELY ADOPTED TO CONTINUE AN EXEMPTION, REINSTATE A  PRE-EX-
   12  ISTING  EXEMPTION  OR  ALLOW  AN  EXEMPTION  TO  BE  GRANTED EVEN IF THE
   13  DECEASED VOLUNTEER FIREFIGHTER HAD  NOT  BEEN  RECEIVING  THE  EXEMPTION
   14  PRIOR  TO  HIS  OR  HER  DEATH  TO  AN UN-REMARRIED SPOUSE OF A DECEASED
   15  ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE  DEPART-
   16  MENT,  OR  INCORPORATED  VOLUNTARY AMBULANCE SERVICE; PROVIDED, HOWEVER,
   17  THAT:
   18    1. SUCH UN-REMARRIED SPOUSE  IS  CERTIFIED  BY  THE  AUTHORITY  HAVING
   19  JURISDICTION  FOR  THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPART-
   20  MENT OR INCORPORATED VOLUNTARY  AMBULANCE  SERVICE  AS  AN  UN-REMARRIED
   21  SPOUSE OF A DECEASED ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE
   22  COMPANY,  FIRE  DEPARTMENT  OR INCORPORATED VOLUNTARY AMBULANCE SERVICE,
   23  AND
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02801-01-9
       S. 4413                             2
    1    2. SUCH DECEASED VOLUNTEER HAD BEEN AN ENROLLED MEMBER  FOR  AT  LEAST
    2  FIVE YEARS.
    3    S  2. This act shall take effect on the first of January next succeed-
    4  ing the date on which it shall have become a  law  and  shall  apply  to
    5  taxable status dates occurring on or after such date.