senate Bill S489

Relates to real property tax credit for volunteer firefighters and members of volunteer ambulance companies

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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

  • 05 / Jan / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 20 / Jun / 2012
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 20 / Jun / 2012
    • ORDERED TO THIRD READING CAL.1352
  • 20 / Jun / 2012
    • PASSED SENATE
  • 20 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 20 / Jun / 2012
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Provides a real property tax exemption up to 10%, not in excess of $3000, at local option, for volunteer firefighters and members of volunteer ambulance companies; applies to counties of 734,000 to 736,000 inhabitants according to the latest decennial census.

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Bill Details

Versions:
S489
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง466-k, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S432

Sponsor Memo

BILL NUMBER:S489

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 companies and volunteer
ambulance services in a certain county

PURPOSE:

To provide a tax exemption owned by members of volunteer fire
companies and volunteer ambulance services in a certain county.

SUMMARY OF PROVISIONS:

The real property tax law is amended by adding a new section 466-k.

JUSTIFICATION:

This bill would give our hard working volunteer firefighters and
ambulance workers a tax exemption. The applicant must reside in the
city, town or village which they are a volunteer.

LEGISLATIVE HISTORY:

2008 - New bill Referred to Local Government

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

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

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

                                   489

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  ROBACH -- 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  providing  a
  tax  exemption  on  real  property  owned by members of volunteer fire
  companies and volunteer ambulance services in a certain county

  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  COUNTY.  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 SEVEN HUNDRED THIRTY-FOUR
THOUSAND INHABITANTS BUT LESS THAN  SEVEN  HUNDRED  THIRTY-SIX  THOUSAND
INHABITANTS,  DETERMINED IN ACCORDANCE WITH THE LATEST DECENNIAL FEDERAL
CENSUS, SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF  TEN  PERCENT  OF
THE  ASSESSED VALUE OF SUCH PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN,
SPECIAL DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF  SPECIAL  ASSESSMENTS,
PROVIDED  THAT  THE  GOVERNING  BODY OF A CITY, VILLAGE, TOWN 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.
  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:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01928-01-1

S. 489                              2

  (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR INCOR-
PORATED 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  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 STATE BOARD.
  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 effective date.

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