Senate Bill S9018A

2021-2022 Legislative Session

Provides for a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in a certain county

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Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 17, 2022	print number 9018a
May 17, 2022	amend and recommit to local government
May 04, 2022	referred to local government

Bill Amendments

Original

A (Active)

2021-S9018 - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §466-c, RPT L

2021-S9018 - Summary

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in counties with a population of more than 290,000 but less than 300,000.

2021-S9018 - Sponsor Memo

                                 
BILL NUMBER: S9018

SPONSOR: SERINO
 
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 a certain county

 
PURPOSE:

To eliminate the existing cap on the tax exemption Dutchess County, its
cities, towns, or villages can offer to volunteer firefighters and
volunteer ambulance workers.

 
SUMMARY OF PROVISIONS:

Section 1: Updates federal census data and removes the existing cap on
the tax exemption on real property owned by members of volunteer fire
companies or volunteer ambulance companies in any county having a popu-
lation of more than 290,000 but less than 300,000 inhabitants.  Also
adds school districts and fire districts to the list of entities that

can opt-in to allowing such tax exemption.

Section 2: Provides the effective date.

 
EXISTING LAW:

Such exemption shall in no event exceed three thousand dollars multi-
plied by the latest state equalization rate for the assessing unit in
which such real property is located.

 
JUSTIFICATION:

Volunteer firefighters and volunteer ambulance workers provide critical
services to communities while saving taxpayers significant costs. It is
estimated that New Yorker's save more than $3 billion each year from
volunteer fire services alone. Unfortunately, many of these volunteer
services having been struggling in recent years in the face of rising
costs, difficulty in recruiting volunteers, and increasing certification
requirements. Not only are volunteers committing their time to these
services, but they are taking on costs for training and re-training.
This 10% property tax assessment exemption to residential property owned
by a volunteer firefighter or ambulance worker, which is_adopted at
local option, currently has a cap of $3,000 multiplied by the latest
state equalization rate for the assessing unit in which such real prop-
erty is located. This cap restricts the actual savings to the volunteer
firefighter or ambulance worker to only a few dollars.

Given the difficulties volunteer fire and ambulance services are facing,
particularly in Upstate New York, in addition to the tremendous value of
the services they provide, this legislation would eliminate the cap on
this tax exemption so that the exemption could better reflect the value
of the service these first responders provide.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

None to the State; minimal loss of revenue in localities choosing to
enact the exemption.

 
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 date.

2021-S9018 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9018
 
                             I N  S E N A T E
 
                                May 4, 2022
                                ___________
 
 Introduced  by  Sen.  SERINO -- 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 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.  Section  466-c  of the real property tax law, as added by
 chapter 435 of the laws of 2002, subdivision 4  as  further  amended  by
 subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
 2010, is amended to read as follows:
   § 466-c.  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  two  hundred  [eighty]
 NINETY  thousand  inhabitants but less than [two] THREE hundred [eighty]
 thousand [two hundred] inhabitants, [determined in accordance  with  the
 latest  decennial  federal  census]  BASED  UPON AND RECORDED BY THE TWO
 THOUSAND TWENTY 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,  SCHOOL  DISTRICT,  FIRE
 DISTRICT  or county purposes, exclusive of special assessments, provided
 that the governing body of a city, village, town, SCHOOL DISTRICT,  FIRE
 DISTRICT  or  county,  after a public hearing, adopts a local law, ordi-
 nance or resolution providing therefor[; provided further, however, that
 such exemption shall in no event exceed three  thousand  dollars  multi-
 plied  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.
                                                            LBD15536-01-2
 S. 9018                             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, 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 AND/OR 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.

2021-S9018A (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §466-c, RPT L

2021-S9018A (ACTIVE) - Summary

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in counties with a population of more than 290,000 but less than 300,000.

2021-S9018A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9018A

SPONSOR: SERINO
 
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 a certain county

 
PURPOSE:

To eliminate the existing cap on the tax exemption Dutchess County, its
cities, towns, or villages can offer to volunteer firefighters and
volunteer ambulance workers.

 
SUMMARY OF PROVISIONS:

Section 1: Updates federal census data and removes the existing cap on
the tax exemption on real property owned by members of volunteer fire
companies or volunteer ambulance companies in any county having a popu-
lation of more than 290,000 but less than 300,000 inhabitants.  Also
adds school districts and fire districts to the list of entities that

can opt-in to allowing such tax exemption.

Section 2: Provides the effective date.

 
EXISTING LAW:

Such exemption shall in no event exceed three thousand dollars multi-
plied by the latest state equalization rate for the assessing unit in
which such real property is located.

 
JUSTIFICATION:

Volunteer firefighters and volunteer ambulance workers provide critical
services to communities while saving taxpayers significant costs. It is
estimated that New Yorker's save more than $3 billion each year from
volunteer fire services alone. Unfortunately, many of these volunteer
services having been struggling in recent years in the face of rising
costs, difficulty in recruiting volunteers, and increasing certification
requirements. Not only are volunteers committing their time to these
services, but they are taking on costs for training and re-training.
This 10% property tax assessment exemption to residential property owned
by a volunteer firefighter or ambulance worker, which is adopted at
local option, currently has a cap of $3,000 multiplied by the latest
state equalization rate for the assessing unit in which such real prop-
erty is located. This cap restricts the actual savings to the volunteer
firefighter or ambulance worker to only a few dollars.

Given the difficulties volunteer fire and ambulance services are facing,
particularly in Upstate New York, in addition to the tremendous value of
the services they provide, this legislation would eliminate the cap on
this tax exemption so that the exemption could better reflect the value
of the service these first responders provide.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

None to the State; minimal loss of revenue in localities choosing to
enact the exemption.

 
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 date.

2021-S9018A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9018--A
 
                             I N  S E N A T E
 
                                May 4, 2022
                                ___________
 
 Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   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 a certain county
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  466-c  of the real property tax law, as added by
 chapter 435 of the laws of 2002, subdivision 4  as  further  amended  by
 subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
 2010, is amended to read as follows:
   § 466-c.  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  two  hundred  [eighty]
 NINETY  thousand  inhabitants but less than [two] THREE hundred [eighty]
 thousand [two hundred] 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,  SCHOOL  DISTRICT, FIRE
 DISTRICT or county purposes, exclusive of special assessments,  provided
 that  the governing body of a city, village, town, SCHOOL DISTRICT, FIRE
 DISTRICT or county, after a public hearing, adopts a  local  law,  ordi-
 nance or resolution providing therefor[; provided further, however, that
 such  exemption  shall  in no event exceed three thousand dollars multi-
 plied 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.
                                                            LBD15536-03-2

 S. 9018--A                          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, 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 AND/OR 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.

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Senate Bill S9018A

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2021-S9018 - Details

2021-S9018 - Summary

2021-S9018 - Sponsor Memo

2021-S9018 - Bill Text download pdf

2021-S9018A (ACTIVE) - Details

2021-S9018A (ACTIVE) - Summary

2021-S9018A (ACTIVE) - Sponsor Memo

2021-S9018A (ACTIVE) - Bill Text download pdf

Comments

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Sponsored By

Susan Serino

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2021-S9018 - Details

2021-S9018 - Summary

2021-S9018 - Sponsor Memo

2021-S9018 - Bill Text download pdf

2021-S9018A (ACTIVE) - Details

2021-S9018A (ACTIVE) - Summary

2021-S9018A (ACTIVE) - Sponsor Memo

2021-S9018A (ACTIVE) - Bill Text download pdf

Comments