senate Bill S2504B

Provides a real property tax exemption for members of voluntary fire companies and ambulance services in certain counties and municipalities, upon election

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 24 / Jan / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 15 / May / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 15 / May / 2012
    • PRINT NUMBER 2504A
  • 08 / Jun / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 08 / Jun / 2012
    • PRINT NUMBER 2504B

Summary

Provides a real property tax exemption for certain members of volunteer fire companies and ambulance services in any county, having a population of more than 155,000 and less than 160,000 as determined in accordance with the latest decennial census, and its municipalities to the extent of ten percent of assessed value of such property, upon the election of the county or municipality.

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Bill Details

See Assembly Version of this Bill:
A5569A
Versions:
S2504
S2504A
S2504B
Legislative Cycle:
2011-2012
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง466-k, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: A5569
2009-2010: A6343, S5755, A6343
2007-2008: A11147, S6481, A11147

Sponsor Memo

BILL NUMBER:S2504B

TITLE OF BILL:
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 compa-
nies or voluntary ambulance services in certain counties and municipal
corporations therein

PURPOSE:
To allow Rensselaer County to provide a ten percent (10%) real property
tax exemption for certain volunteer firefighters and volunteer ambulance
workers.

SUMMARY OF PROVISIONS:
Section 466-k (1) provides that an enrolled volunteer firefighter or
ambulance worker shall be exempt from real property and school taxation
to the extent of 10%, however the exemption is not to exceed $3000
multiplied by the latest state equalization rate for the assessing unit.

Section 466-k (2) provides that this exemption shall apply to members
who live in the city, town or village in which they serve on the volun-
teer squad. The property must be the primary residence of the applicant
and used exclusively for residential purposes. The applicant must also
be certified by the authority having jurisdiction over the volunteer
squad that he or she has been a member for at least five years. The
municipality shall have the duty of determining what the procedure will
be for certification.

Section 466-k (3) provides that an enrolled member' of a volunteer fire
company or ambulance service who accrues more than twenty years of
active service shall be granted the ten percent exemption for the
remainder of his or her life.

Section 466-k (4) provides that the application for exemption shall be
made to the assessor.

Section 466-k (5) provides that no applicant shall suffer any diminution
of other benefits due to this article.

JUSTIFICATION:
Volunteer firefighters and volunteer ambulance workers provide a valu-
able service to their communities. These individuals receive no compen-
sation for their service, yet they commit themselves to helping their
community at its time of need. The recruitment and retention of quality
volunteer emergency personnel is a critical problem in Rensselaer County
and it is the intent of this legislation to provide an incentive for
individuals to serve their communities.

LEGISLATIVE HISTORY:
2007-2008: A.11147 - Real Property Taxation/S.6481 - Local Governments
A.6434 2010

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become law and shall apply to taxable status
dates occurring on or after such date.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2504--B

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 24, 2011
                               ___________

Introduced  by Sen. McDONALD -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted to the Committee on Local Government in accordance with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said  committee  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

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 certain counties and
  municipal corporations therein

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.    The  real  property  tax law is amended by adding a new
section 466-k to read as follows:
  S 466-K.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE  WORKERS;
CERTAIN  COUNTIES.  1.  REAL  PROPERTY OWNED BY AN ENROLLED MEMBER OF AN
INCORPORATED VOLUNTEER FIRE COMPANY,  FIRE  DEPARTMENT  OR  INCORPORATED
VOLUNTARY  AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING
IN ANY COUNTY HAVING A POPULATION OF MORE THAN  ONE  HUNDRED  FIFTY-FIVE
THOUSAND  BUT  LESS  THAN  ONE  HUNDRED  SIXTY THOUSAND AS DETERMINED IN
ACCORDANCE WITH THE LATEST DECENNIAL CENSUS, SHALL BE EXEMPT FROM  TAXA-
TION TO THE EXTENT OF TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY
FOR  CITY,  VILLAGE, TOWN, PART TOWN, SCHOOL DISTRICT, SPECIAL DISTRICT,
OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT  THE
GOVERNING  BODY  OF  A  CITY, VILLAGE, TOWN, SCHOOL DISTRICT, OR COUNTY,
AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
PROVIDING THEREFOR, PROVIDED FURTHER, HOWEVER, THAT SUCH EXEMPTION SHALL
IN NO EVENT EXCEED THREE THOUSAND DOLLARS MULTIPLIED BY THE LATEST STATE
EQUALIZATION  RATE FOR THE ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
LOCATED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01507-06-2

S. 2504--B                          2

  2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN  ENROLLED  MEMBER  OF  AN
INCORPORATED  VOLUNTEER  FIRE  COMPANY,  FIRE DEPARTMENT OR INCORPORATED
VOLUNTARY AMBULANCE SERVICE RESIDING IN SUCH COUNTY UNLESS:
  (A)  THE  APPLICANT  RESIDES  IN  THE  CITY, TOWN, OR VILLAGE WHICH IS
SERVED BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR
INCORPORATED VOLUNTARY AMBULANCE SERVICE;
  (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
  (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT  IS  USED  FOR  OTHER
PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
SECTION; AND
  (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
TION  FOR  THE INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT AS
AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE COMPANY  OR  FIRE
DEPARTMENT  FOR  AT LEAST FIVE YEARS OR THE APPLICANT HAS BEEN CERTIFIED
BY THE AUTHORITY HAVING  JURISDICTION  FOR  THE  INCORPORATED  VOLUNTARY
AMBULANCE  SERVICE  AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY
AMBULANCE SERVICE FOR AT LEAST FIVE YEARS. IT  SHALL  BE  THE  DUTY  AND
RESPONSIBILITY  OF  THE MUNICIPALITY WHICH ADOPTS A LOCAL LAW, ORDINANCE
OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE  THE  PROCEDURE  FOR
CERTIFICATION.
  3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
DEPARTMENT  OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO ACCRUES MORE
THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY
HAVING JURISDICTION FOR THE INCORPORATED VOLUNTEER  FIRE  COMPANY,  FIRE
DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
THE  TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAIN-
DER OF HIS OR HER LIFE AS LONG  AS  HIS  OR  HER  PRIMARY  RESIDENCE  IS
LOCATED  WITHIN  SUCH COUNTY PROVIDED THAT THE GOVERNING BODY OF A CITY,
VILLAGE, TOWN, SCHOOL DISTRICT,  OR  COUNTY,  AFTER  A  PUBLIC  HEARING,
ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  4.  APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE  ON  A  FORM  AS
PRESCRIBED BY THE COMMISSIONER.
  5.  NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE
WORKER WHO BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT  UNDER  THE
PROVISIONS  OF  THIS ARTICLE ON THE EFFECTIVE DATE OF THIS SECTION SHALL
SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF  THIS
SECTION.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
taxable status dates occurring on or after such date.

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