S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4666
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 21, 2023
                                ___________
 
 Introduced  by M. of A. MCGOWAN -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 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  THREE  HUNDRED  THIRTY-
 EIGHT THOUSAND AND LESS THAN THREE HUNDRED THIRTY-NINE THOUSAND INHABIT-
 ANTS,  BASED  UPON  AND RECORDED BY THE LATEST FEDERAL 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 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.
                                                            LBD06560-01-3
 A. 4666                             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.  The  section  heading and subdivision 1 of section 466-a of the
 real property tax law, the section heading as added by  chapter  617  of
 the  laws  of  1999,  and subdivision 1 as amended by chapter 433 of the
 laws of 2002, are amended to read as follows:
   Volunteer firefighters and volunteer ambulance workers; certain [coun-
 ties] COUNTY.  1. Real property owned by an enrolled member of an incor-
 porated volunteer fire company, fire department or  incorporated  volun-
 tary  ambulance  service  or such enrolled member and spouse residing in
 any county [having a population of more than two hundred sixty-one thou-
 sand inhabitants but less than two hundred seventy thousand inhabitants,
 determined in accordance with the 1990 federal census, or in any county]
 having a population of more than  ninety-eight  thousand  seven  hundred
 inhabitants  but  less  than ninety-nine thousand inhabitants, as deter-
 mined by the latest federal 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, 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
 A. 4666                             3
 
 dollars multiplied by the latest state equalization rate for the assess-
 ing unit in which such real property is located.
   §  3. 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; and provided,
 however, that the amendments to section 466-a of the real  property  tax
 law  made by section two of this act shall not affect the repeal of such
 section and shall be deemed repealed therewith.