Bill Text: NY S09298 | 2023-2024 | General Assembly | Introduced

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Bill Title: Amends the real property tax exemption for un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.

Spectrum: Bipartisan Bill

Status: (Introduced) 2024-05-22 - ADVANCED TO THIRD READING [S09298 Detail]

Download: New_York-2023-S09298-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9298

                    IN SENATE

                                      May 10, 2024
                                       ___________

        Introduced  by Sen. MARTINEZ -- 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 real proper-
          ty tax exemption for un-remarried spouses of volunteer firefighters or
          volunteer ambulance workers killed in the line of duty

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Subdivision  4  of section 466-a of the real property tax
     2  law, as added by chapter 670 of the laws of 2022, is amended to read  as
     3  follows:
     4    4.  Un-remarried  spouses of volunteer firefighters or volunteer ambu-
     5  lance workers killed in the line of duty. Any  local  law  or  ordinance
     6  adopted  pursuant  to this section may be separately amended, or a local
     7  law, ordinance or resolution may be separately adopted  to  continue  an
     8  exemption or reinstate a pre-existing exemption claimed under such stat-
     9  utes  by  an  enrolled member of an incorporated volunteer fire company,
    10  fire department, or incorporated voluntary ambulance  service,  to  such
    11  deceased  enrolled member's un-remarried spouse if such member is killed
    12  in the line of duty; provided, however, that:
    13    (a) such un-remarried spouse is  certified  by  the  authority  having
    14  jurisdiction  for  the incorporated volunteer fire company, fire depart-
    15  ment or incorporated voluntary  ambulance  service  as  an  un-remarried
    16  spouse  of an enrolled member of such incorporated volunteer fire compa-
    17  ny, fire department or incorporated voluntary ambulance service who  was
    18  killed in the line of duty; and
    19    (b)  such  deceased volunteer had been an enrolled member for at least
    20  [five years] the minimum number of years of  service,  between  two  and
    21  five years, established by the municipality under this section; and
    22    (c)  such deceased volunteer had been receiving the exemption prior to
    23  [his or her] their death.
    24    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15456-01-4