Bill Text: NY A05224 | 2019-2020 | General Assembly | Introduced
Bill Title: Provides a tax exemption on real property owned by members of volunteer fire companies or volunteer ambulance services in a certain county.
Spectrum: Partisan Bill (Republican 12-0)
Status: (Introduced - Dead) 2020-01-06 - enacting clause stricken [A05224 Detail]
Download: New_York-2019-A05224-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 5224 2019-2020 Regular Sessions IN ASSEMBLY February 7, 2019 ___________ Introduced by M. of A. RAIA, FINCH, MORINELLO -- Multi-Sponsored by -- M. of A. BLANKENBUSH, CROUCH, GIGLIO, HAWLEY, McDONOUGH, M. L. MILLER -- read once and referred to the Committee on Real Property Taxation 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 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 § 466-k. Volunteer firefighters and volunteer ambulance workers; 4 exemption. 1. Real property owned by an enrolled member of an incorpo- 5 rated volunteer fire company, fire department or incorporated voluntary 6 ambulance service or such enrolled member and spouse residing in a coun- 7 ty which has a population of more than one million five hundred thousand 8 and less than one million six hundred thousand persons, according to the 9 latest federal decennial census and which is not located within a city 10 with a population of one million or more shall be exempt from taxation 11 to the extent of ten percent of the assessed value of such property for 12 city, village, town, part town, school district, special district or 13 county purposes, exclusive of special assessments, provided that the 14 governing body of a city, village, town, school district or county, 15 after a public hearing, adopts a local law, ordinance or resolution 16 providing therefor. 17 2. Such exemption shall not be granted to an enrolled member of an 18 incorporated volunteer fire company, fire department or incorporated 19 voluntary ambulance service residing in such county unless: 20 (a) the applicant resides in the city, town or village which is served 21 by such incorporated volunteer fire company or fire department or incor- 22 porated voluntary ambulance service; 23 (b) the property is the primary residence of the applicant; EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07974-01-9A. 5224 2 1 (c) the property is used exclusively for residential purposes; 2 provided however, that in the event any portion of such property is not 3 used exclusively for the applicant's residence but is used for other 4 purposes, such portion shall be subject to taxation and the remaining 5 portion only shall be entitled to the exemption provided by this 6 section; and 7 (d) the applicant has been certified by the authority having jurisdic- 8 tion for the incorporated volunteer fire company or fire department as 9 an enrolled member of such incorporated volunteer fire company or fire 10 department for at least five years or the applicant has been certified 11 by the authority having jurisdiction for the incorporated voluntary 12 ambulance service as an enrolled member of such incorporated voluntary 13 ambulance service for at least five years. It shall be the duty and 14 responsibility of the municipality which adopts a local law, ordinance 15 or resolution pursuant to this section to determine the procedure for 16 certification. 17 3. Any enrolled member of an incorporated volunteer fire company, fire 18 department or incorporated voluntary ambulance service who accrues more 19 than twenty years of active service and is so certified by the authority 20 having jurisdiction for the incorporated volunteer fire company, fire 21 department or incorporated voluntary ambulance service, shall be granted 22 the ten percent exemption as authorized by this section for the remain- 23 der of his or her life as long as his or her primary residence is 24 located within such county provided that the governing body of a city, 25 village, town, school district or county, after a public hearing, adopts 26 a local law, ordinance or resolution providing therefor. 27 4. Application for such exemption shall be filed with the assessor or 28 other agency, department or office designated by the municipality offer- 29 ing such exemption on or before the taxable status date on a form as 30 prescribed by the commissioner. 31 5. No applicant who is a volunteer firefighter or volunteer ambulance 32 worker who by reason of such status is receiving any benefit under the 33 provisions of this article on the effective date of this section shall 34 suffer any diminution of such benefit because of the provisions of this 35 section. 36 § 2. This act shall take effect on the first of January next succeed- 37 ing the date on which it shall have become a law and shall apply to 38 assessment rolls prepared on the basis of taxable status dates occurring 39 on or after such date.
