Bill Text: NY A05587 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to providing a tax exemption for volunteer firefighters and volunteer ambulance workers in a county with a population of more than 250,000 and less than 500,000 persons.

Spectrum: Partisan Bill (Republican 12-0)

Status: (Introduced) 2019-02-13 - referred to real property taxation [A05587 Detail]

Download: New_York-2019-A05587-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5587
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 13, 2019
                                       ___________
        Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
          tee 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 two hundred  fifty  thousand  and
     8  less than five hundred thousand persons, according to the latest federal
     9  decennial  census  and  which  is not located within a city with a popu-
    10  lation of one million or more shall  be  exempt  from  taxation  to  the
    11  extent  of  ten percent of the assessed value of such property for city,
    12  village, town, part town, school district, special  district  or  county
    13  purposes,  exclusive of special assessments, provided that the governing
    14  body of a city, village, town, school district or county, after a public
    15  hearing, adopts a local law, ordinance or resolution providing therefor.
    16    2. Such exemption shall not be granted to an  enrolled  member  of  an
    17  incorporated  volunteer  fire  company,  fire department or incorporated
    18  voluntary ambulance service residing in such county unless:
    19    (a) the applicant resides in the city, town or village which is served
    20  by such incorporated volunteer fire company or fire department or incor-
    21  porated voluntary ambulance service;
    22    (b) the property is the primary residence of the applicant;
    23    (c)  the  property  is  used  exclusively  for  residential  purposes;
    24  provided  however, that in the event any portion of such property is not
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08147-01-9

        A. 5587                             2
     1  used exclusively for the applicant's residence but  is  used  for  other
     2  purposes,  such  portion  shall be subject to taxation and the remaining
     3  portion only shall  be  entitled  to  the  exemption  provided  by  this
     4  section; and
     5    (d) the applicant has been certified by the authority having jurisdic-
     6  tion  for  the incorporated volunteer fire company or fire department as
     7  an enrolled member of such incorporated volunteer fire company  or  fire
     8  department  for  at least five years or the applicant has been certified
     9  by the authority having  jurisdiction  for  the  incorporated  voluntary
    10  ambulance  service  as an enrolled member of such incorporated voluntary
    11  ambulance service for at least five years. It  shall  be  the  duty  and
    12  responsibility  of  the municipality which adopts a local law, ordinance
    13  or resolution pursuant to this section to determine  the  procedure  for
    14  certification.
    15    3. Any enrolled member of an incorporated volunteer fire company, fire
    16  department  or incorporated voluntary ambulance service who accrues more
    17  than twenty years of active service and is so certified by the authority
    18  having jurisdiction for the incorporated volunteer  fire  company,  fire
    19  department or incorporated voluntary ambulance service, shall be granted
    20  the  ten percent exemption as authorized by this section for the remain-
    21  der of his or her life as long  as  his  or  her  primary  residence  is
    22  located  within  such county provided that the governing body of a city,
    23  village, town, school district or county, after a public hearing, adopts
    24  a local law, ordinance or resolution providing therefor.
    25    4. Application for such exemption shall be filed with the assessor  or
    26  other agency, department or office designated by the municipality offer-
    27  ing  such  exemption  on  or before the taxable status date on a form as
    28  prescribed by the commissioner.
    29    5. No applicant who is a volunteer firefighter or volunteer  ambulance
    30  worker  who  by reason of such status is receiving any benefit under the
    31  provisions of this article on the effective date of this  section  shall
    32  suffer  any diminution of such benefit because of the provisions of this
    33  section.
    34    § 2. This act shall take effect on the first of January next  succeed-
    35  ing  the  date  on  which  it shall have become a law and shall apply to
    36  assessment rolls prepared on the basis of taxable status dates occurring
    37  on or after such date.
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