senate Bill S4097

2009-2010 Legislative Session

Increases the real property tax exemption for volunteer firefighters and ambulance workers and decreases the vesting period for such exemption in certain counties

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2010 referred to local government
Apr 09, 2009 referred to local government

S4097 - Bill Details

See Assembly Version of this Bill:
A7452
Current Committee:
Law Section:
Real Property Tax Law

S4097 - Bill Texts

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BILL NUMBER: S4097

TITLE OF BILL :
An act to amend the real property tax law, in relation to the real
property tax exemption for volunteer firefighters and volunteer
ambulance workers in certain counties


PURPOSE :
To enhance the incentive provided to serve as a volunteer firefighter
or ambulance worker in Steuben county.

SUMMARY OF PROVISIONS :
The bill amends subdivision 1 of Section 466-a of the real property
tax law to increase the current maximum level of real property tax
exemption which the Steuben County legislature is authorized to afford
to enrolled members of a volunteer fire company, fire department, or
incorporated voluntary ambulance service from $3,000 to $5,000.
Paragraph 9(d) of subdivision 2 of section 466-a of the real property
tax law is amended to lower the number of years of service required
for a volunteer to be able to apply for the exemption from 5 years to
2 years

JUSTIFICATION :
Steuben is currently facing a shortage of volunteer firefighters and
ambulance workers, The Steuben County Legislature has passed a
resolution petitioning the Legislature to introduce state legislation
to provide for a $2,000 increase in the maximum amount of real
property tax exemption available to county residents who provide these
services and has requested the shortening of the time required
performing these services prior to receiving the tax exemption. The
County has requested that this benefit be made more easily available
so that more volunteers will serve these vital county needs.

LEGISLATIVE HISTORY :
2007: S.4798 - Passed Senate/A.7656 - Real Property Taxation Committee
2008: S.4798 - Local Government Committee/A.7656 - Held for
Consideration in Real Property Taxation Committee

FISCAL IMPLICATIONS :
None.

LOCAL FISCAL IMPLICATIONS :
None.

EFFECTIVE DATE :
Immediately, and applicable to assessment rolls prepared on subsequent
taxable status dates.
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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 4097                                                  A. 7452

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              April 9, 2009
                               ___________

IN  SENATE -- Introduced by Sen. WINNER -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN ASSEMBLY -- Introduced by M. of A. BACALLES -- read once and referred
  to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to the real prop-
  erty tax exemption for volunteer firefighters and volunteer  ambulance
  workers in certain counties

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

  Section 1. Subdivision 1 of section 466-a of  the  real  property  tax
law,  as  amended by chapter 433 of the laws of 2002, is amended to read
as follows:
  1. Real property owned by an enrolled member of an incorporated volun-
teer 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 sixty-one thousand inhabitants but
less  than  two  hundred  seventy  thousand  inhabitants,  determined in
accordance with the 1990 federal census, or in any county having a popu-
lation of more than ninety-eight thousand seven hundred inhabitants  but
less  than  ninety-nine  thousand  inhabitants,  as  determined  [by] IN
ACCORDANCE WITH the [latest] 2000 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 or
county purposes, exclusive of special  assessments,  provided  that  the
governing  body of a city, village, town or county, after a public hear-
ing, adopts a local law, ordinance  or  resolution  providing  therefor;
provided further, however, that such exemption shall in no event exceed:
(A)  three  thousand dollars multiplied by the latest state equalization
rate for the assessing unit in which such real property  is  located  IN

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11009-01-9

S. 4097                             2                            A. 7452

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 (B) FIVE THOU-
SAND  DOLLARS  MULTIPLIED  BY THE LATEST STATE EQUALIZATION RATE FOR THE
ASSESSING UNIT IN WHICH SUCH REAL PROPERTY  IS  LOCATED  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 IN ACCORDANCE WITH THE 2000 FEDERAL CENSUS.
  S 2. Paragraph (d) of subdivision 2 of section 466-a of the real prop-
erty tax law, as added by chapter 617 of the laws of 1999, is amended to
read as follows:
  (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:  (I) five years IN ANY COUNTY HAVING A POPU-
LATION OF MORE THAN TWO HUNDRED SIXTY-ONE THOUSAND INHABITANTS BUT  LESS
THAN TWO HUNDRED SEVENTY THOUSAND INHABITANTS, DETERMINED, IN ACCORDANCE
WITH  THE  1990 FEDERAL CENSUS; OR (II) TWO YEARS IN ANY COUNTY HAVING A
POPULATION OF MORE THAN NINETY-EIGHT THOUSAND SEVEN HUNDRED  INHABITANTS
BUT LESS THAN NINETY-NINE THOUSAND INHABITANTS, AS DETERMINED IN ACCORD-
ANCE  WITH  THE 2000 FEDERAL CENSUS, 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 SUCH five OR TWO years RESPECTIVELY.   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.
  S 3. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after such date.

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