senate Bill S781

2009-2010 Legislative Session

Extends the enhanced STAR exemption to permanent total disabled volunteer firefighters

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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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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2010 referred to local government
Jan 15, 2009 referred to local government

S781 - Bill Details

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

S781 - Bill Texts

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An act to amend the real property tax law, in relation to extending
the enhanced STAR exemption to permanent total disabled volunteer

The purpose of this legislation is to include permanent total disabled
volunteer firefighters in the enhanced STAR program.

Section 1 amends section 425(2)(a) of the real property tax law is
amended to include permanent and total disabled volunteer firefighters
to the list of persons who satisfy the criteria to receive the
enhanced star exemption. A new subsection four-b is created which
provides the enhanced exemption for property owned by permanent total
disabled volunteer firefighters, as such persons are defined in
section eight of the volunteer firefighters' benefit law.

Section 2: amends section 425 of the real property law by adding a new
subdivision 5-a. Provides that the enhanced star exemption is
available to to all permanent total disabled firefighters meet the
income standard.

Section 3 a new subparagraph (iii) is added to the section on
penalties for material misstatements to read as follows: in the case
of an application for the enhanced exemption for property owned by a
permanent total disabled volunteer firefighter, the applicant or
applicants misrepresented the fact that he or she is such a permanent
or total disabled volunteer firefighter, when he or she is not.
According to this section, a penalty may be imposed and the person
shall be disqualified from claiming the exemption for 5 years.

Section 4 sets the enactment clause.

No existing provisions for a tax exemption under the Enhanced STAR
program exists for Permanent Total disabled volunteer firefighters.

This legislation would amend Section 425 of the Real Property Law to
include permanently total disabled volunteer firefighters in reference
to enhanced STAR benefits. Volunteer firefighters who are injured in
the course of their volunteer service should be eligible for tax
deductions under the enhanced STAR program. Volunteers provide
enormously important services to our communities. Recognizing that
these individuals must exist on a fixed income, this legislation will
serve to alleviate some of their financial burden. Under this
program, permanently total disabled volunteer firefighters would be
able to realize the same tax exemptions that senior citizens do
through the enhanced STAR program. Currently, this would affect
approximately three dozen persons. This is the least we, as a state,
can do to repay those who give so selflessly to all the citizens in
New York State.

2007-2008 - Local Government

This bill will have no impact on the STAR program or State finances.

This act shall take effect on the first of January next succeeding the
date on which it shall have become law.
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