senate Bill S2665

Grants 10% real property tax exemption on seasonal residences to members of certain volunteer fire companies and departments on Fire Island

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Bill Status


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

  • 28 / Jan / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT

Summary

Grants a 10% real property tax exemption on seasonal residences to enrolled members of certain incorporated volunteer fire companies and departments on Fire Island, in the county of Suffolk, who are seasonal residents.

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Bill Details

Versions:
S2665
Legislative Cycle:
2011-2012
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง466-c, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S4411

Sponsor Memo

BILL NUMBER:S2665

TITLE OF BILL:
An act
to amend the real property tax law, in relation to tax exemptions for
members of certain
volunteer fire companies and departments on
Fire Island

PURPOSE:
To grant a 10% real property tax exemption on seasonal residences to
members of certain volunteer fire companies and departments on Fire
Island.

SUMMARY OF PROVISIONS:
Section 1 and 2 of the bill amends paragraphs (a) and (b) of
subdivision 2 of section 466-c of the real property tax law to allow
seasonal residents who are members of certain fire districts and
departments located on Fire Island to receive a 10% real property tax
exemption.

Section 3 of the bill amends subdivision 3 of section 466-c of the
real property tax law to allow seasonal residents of Fire Island who
accrue more than 20 years of active service as enrolled members of
certain fire departments and districts a permanent 10% real property
tax exemption for so long as such person maintains his or her
seasonal residence. This exemption is contingent upon the town of
Islip and Brookhaven adopting a local law, ordinance or resolution
authorizing same.

Section 4 of the bill provides for the effective date.

EXISTING LAW:
Current law authorizes a 10% real property tax exemption for volunteer
firefighters and volunteer ambulance workers who maintain a primary
residency in the area which is served by such volunteer fire company
or fire department or incorporated volunteer ambulance service.

JUSTIFICATION:
Volunteer firefighters are an important and devoted asset to local
communities. In recognition of their importance, the state
legislature passed laws that would allow localities to grant a 10%
real property tax exemption to certified enrolled members of an
incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service when their primary residence is located
in the community they serve. On Fire Island, a unique situation
exists where many of the volunteer firefighters who sacrifice their
time and energy
to serve the needs of the community are seasonal residents. Thus, many
of the Fire Island volunteer firefighters do not qualify for the same
real property tax exemption that the permanent resident firefighters

receive. This bill would allow those dedicated volunteer firefighters
who own a summer home on Fire Island and who have served the
community as a firefighter for at least five years to receive a 10%
real property tax exemption.

LEGISLATIVE HISTORY:
2007-08: S.5448 - Referred to Local Government
2009-10: S.4411 - Referred to Local Government

FISCAL IMPLICATIONS:
None to State.

LOCAL FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                  2665

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 28, 2011
                               ___________

Introduced  by  Sen. JOHNSON -- 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 tax exemptions
  for members of certain volunteer fire  companies  and  departments  on
  Fire Island

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

  Section 1. Paragraph (a) of subdivision 2 of section 466-c of the real
property tax law, as amended by chapter  9  of  the  laws  of  2004,  is
amended to read as follows:
  (a) the applicant resides in the town which is served by such incorpo-
rated  volunteer  fire company or fire department or incorporated volun-
tary ambulance service; PROVIDED, HOWEVER, THAT ENROLLED MEMBERS OF  THE
KISMET  FIRE  DEPARTMENT,  CHERRY GROVE FIRE DEPARTMENT, DAVIS PARK FIRE
DEPARTMENT, FAIR HARBOR FIRE DEPARTMENT, FIRE ISLAND PINES FIRE  DEPART-
MENT,  OCEAN  BAY  PARK  FIRE  DEPARTMENT,  OCEAN BEACH FIRE DEPARTMENT,
POINT-O-WOODS FIRE COMPANY OR SALTAIRE FIRE DEPARTMENT ON  FIRE  ISLAND,
IN  THE  COUNTY  OF  SUFFOLK,  NEED  ONLY BE A SEASONAL RESIDENT OF SUCH
ISLAND;
  S 2. Paragraph (b) of subdivision 2 of section 466-c of the real prop-
erty tax law, as added by chapter 450 of the laws of 2002, is amended to
read as follows:
  (b) the property is the primary residence of the applicant;  PROVIDED,
HOWEVER, THAT WITH REGARD TO ENROLLED MEMBERS OF THE KISMET FIRE DEPART-
MENT,  CHERRY  GROVE  FIRE  DEPARTMENT, DAVIS PARK FIRE DEPARTMENT, FAIR
HARBOR FIRE DEPARTMENT, FIRE ISLAND PINES  FIRE  DEPARTMENT,  OCEAN  BAY
PARK  FIRE  DEPARTMENT,  OCEAN BEACH FIRE DEPARTMENT, POINT-O-WOODS FIRE
COMPANY OR SALTAIRE FIRE DEPARTMENT ON FIRE ISLAND, SUCH PROPERTY MAY BE
A SEASONAL RESIDENCE OF THE APPLICANT;
  S 3. Subdivision 3 of section 466-c of the real property tax  law,  as
added by chapter 450 of the laws of 2002, is amended to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07171-01-1

S. 2665                             2

  3.  (A) 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 compa-
ny,  fire  department or incorporated voluntary ambulance service, shall
be granted the ten percent exemption as authorized by this  section  for
the remainder of his or her life as long as his or her primary residence
is  located  within  such a county provided that the governing body of a
city, village, town, county or school district, after a public  hearing,
adopts a local law, ordinance or resolution providing therefor.
  (B)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, ANY ENROLLED MEMBER OF THE KISMET FIRE  DEPARTMENT,  CHERRY  GROVE
FIRE  DEPARTMENT,  DAVIS  PARK FIRE DEPARTMENT, FAIR HARBOR FIRE DEPART-
MENT, FIRE ISLAND PINES FIRE DEPARTMENT, OCEAN BAY PARK FIRE DEPARTMENT,
OCEAN BEACH FIRE DEPARTMENT, POINT-O-WOODS FIRE COMPANY OR SALTAIRE FIRE
DEPARTMENT ON FIRE ISLAND WHO IS A SEASONAL RESIDENT OF SUCH ISLAND  AND
WHO ACCRUES MORE THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED
BY  THE  AUTHORITY  HAVING  JURISDICTION  FOR  SUCH FIRE COMPANY OR FIRE
DEPARTMENT, SHALL BE GRANTED THE TEN PERCENT EXEMPTION AS AUTHORIZED  BY
THIS  SECTION  FOR THE REMAINDER OF HIS OR HER LIFE AS LONG AS HE OR SHE
MAINTAINS A SEASONAL RESIDENCE ON FIRE ISLAND  PROVIDED  THAT  THE  TOWN
BOARD  OF THE TOWN OF ISLIP OR BROOKHAVEN, AS APPLICABLE, AFTER A PUBLIC
HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  S 4. This act shall take effect immediately.

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