S T A T E O F N E W Y O R K
________________________________________________________________________
1613
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. ZEBROWSKI, BOYLAND, JAFFEE, EDDINGTON, LAVINE --
Multi-Sponsored by -- M. of A. HOOPER, TITONE -- read once and
referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to authorizing a
certain county to reduce the waiting period for tax exemptions for
volunteer firefighters and volunteer ambulance workers
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (d) of subdivision 2 of section 466-a of the real
property 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 [five years] TWO 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] TWO YEARS. IN THE
EVENT THE APPLICANT FAILS TO SERVE AT SUCH INCORPORATED VOLUNTEER FIRE
COMPANY OR FIRE DEPARTMENT OR AT SUCH INCORPORATED VOLUNTEER AMBULANCE
SERVICE FOR AT LEAST FIVE YEARS, ANY TAX BENEFIT OR EXEMPTION RECEIVED
IN CONJUNCTION WITH SUCH APPLICANT'S SERVICE SHALL BE REPAID BY SUCH
APPLICANT TO THE MUNICIPALITY THAT GRANTED SUCH BENEFIT OR EXEMPTION. 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 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 and after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02268-01-9