Bill Text: NY S02155 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the town of Malta, county of Saratoga, to adopt a local law providing for a partial abatement of town taxes assessed for the funding of town emergency services, for volunteer firefighters and volunteer ambulance workers.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-01-04 - REFERRED TO LOCAL GOVERNMENT [S02155 Detail]

Download: New_York-2011-S02155-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2155
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 18, 2011
                                      ___________
       Introduced  by Sen. McDONALD -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT in relation to authorizing the town of Malta, county of Saratoga,
         to adopt a local law providing for a partial abatement of  town  taxes
         for volunteer firefighters and volunteer ambulance workers
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Abatement of town taxes in the town  of  Malta,  county  of
    2  Saratoga. Notwithstanding any provision of law to the contrary, the town
    3  board of the town of Malta, county of Saratoga, may provide by local law
    4  for  the  partial abatement of town real property taxes pursuant to this
    5  act.
    6    S 2. Eligible property. The property  of  volunteer  firefighters  and
    7  volunteer  ambulance  workers shall be eligible to receive the abatement
    8  provided by this act.
    9    S 3. Procedure. No separate application  shall  be  required  for  the
   10  abatement.  The  town tax receiver shall compute and apply the abatement
   11  when extending the tax on eligible property. Eligibility for such abate-
   12  ment shall be determined annually. A property that becomes eligible  for
   13  a year subsequent to the initial year in which such abatement is author-
   14  ized  by  local law shall receive the abatement for such subsequent year
   15  and for each year thereafter while it remains eligible and until author-
   16  ization for the abatement expires. If eligibility for the  abatement  or
   17  the  amount  of  the abatement changes after the extension of taxes, the
   18  assessor shall notify  the  appropriate  official  responsible  for  the
   19  collection  or refund of taxes, who shall calculate and impose or refund
   20  the difference in taxes accordingly.
   21    S 4. Computation of abatement. The abatement granted pursuant to  this
   22  act shall eliminate all of the tax that results from the funding of town
   23  emergency  services.  It  shall  not limit tax increases in the town tax
   24  that result from actual changes in the value of property or from  subse-
   25  quent  town tax rate increases or increases in taxes other than the town
   26  tax.
   27    S 5. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01463-01-1