S T A T E   O F   N E W   Y O R K
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                                  9986--A
 
                           I N  A S S E M B L Y
 
                              April 29, 2022
                                ___________
 
 Introduced  by M. of A. GALLAHAN, PALMESANO -- read once and referred to
   the Committee on Real Property Taxation -- committee discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee
 
 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 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-l to read as follows:
   § 466-L.  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 THIRTY THOUSAND AND  LESS
 THAN  THIRTY-FIVE THOUSAND INHABITANTS, AS DETERMINED IN ACCORDANCE WITH
 THE LATEST DECENNIAL 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, SCHOOL  DISTRICT,  FIRE  DISTRICT  OR
 COUNTY  PURPOSES,  EXCLUSIVE  OF SPECIAL ASSESSMENTS, PROVIDED 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, PROVIDED, FURTHER, THAT THE GOVERNING BODY  OF
 A CITY, VILLAGE, TOWN, SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY, AFTER A
 PUBLIC  HEARING,  ADOPTS  A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING
 THEREFOR.
   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 INCOR-
 PORATED VOLUNTARY AMBULANCE SERVICE;
   (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15444-04-2
 A. 9986--A                          2
 
   (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 TWO YEARS OR THE APPLICANT HAS BEEN CERTIFIED BY
 THE AUTHORITY HAVING JURISDICTION FOR THE INCORPORATED  VOLUNTARY  AMBU-
 LANCE SERVICE AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY AMBU-
 LANCE SERVICE FOR AT LEAST TWO YEARS. IT SHALL BE THE DUTY AND RESPONSI-
 BILITY  OF  THE MUNICIPALITY, SCHOOL DISTRICT AND/OR FIRE DISTRICT 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, FIRE 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,
 SCHOOL  DISTRICT  AND/OR  FIRE  DISTRICT  OFFERING  SUCH EXEMPTION ON OR
 BEFORE THE TAXABLE STATUS DATE ON A FORM AS PRESCRIBED  BY  THE  COMMIS-
 SIONER.
   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.
   §  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.