Bill Text: NY A04255 | 2015-2016 | General Assembly | Introduced

New York Assembly Bill 4255 (Prior Session Legislation)

Introduced

Bill Title: Relates to an exemption for real property owned by an incorporated volunteer fire company or fire department; provides such property shall be removed from the tax rolls immediately by the county assessor without necessity of an application for exemption.

Spectrum: Partisan Bill (Republican 9-0)

Status: (Introduced - Dead) 2016-05-10 - held for consideration in real property taxation [A04255 Detail]

Download: New_York-2015-A04255-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4255
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 29, 2015
                                      ___________
       Introduced  by M. of A. McKEVITT, RAIA, JOHNS, MONTESANO, GRAF, KOLB, RA
         -- Multi-Sponsored by -- M. of A. McDONOUGH, McLAUGHLIN --  read  once
         and referred to the Committee on Real Property Taxation
       AN  ACT  to amend the real property tax law, in relation to an exemption
         for real property owned by an incorporated volunteer fire  company  or
         fire department
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 464 of the real property  tax  law  is  amended  by
    2  adding a new subdivision 4 to read as follows:
    3    4.  REAL  PROPERTY  OWNED BY AN INCORPORATED VOLUNTEER FIRE COMPANY OR
    4  FIRE DEPARTMENT CREATED FOR THE PURPOSE OF  FURNISHING  FIRE  PROTECTION
    5  THAT  IS  USED  IN A MANNER SET FORTH IN SUBDIVISION TWO OF THIS SECTION
    6  SHALL BE EXEMPT FROM TAXATION FROM THE DATE OF  PURCHASE  AND  SHALL  BE
    7  REMOVED  FROM  THE  TAX ROLLS IMMEDIATELY BY THE COUNTY ASSESSOR WITHOUT
    8  THE NECESSITY OF AN APPLICATION FOR EXEMPTION.
    9    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08278-01-5