S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1614

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced by M. of A. ZEBROWSKI, CARROZZA, GORDON -- Multi-Sponsored by
  --  M.  of  A. MAISEL, REILLY, TITONE -- 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. 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 incorporated
volunteer fire company, fire department or incorporated voluntary  ambu-
lance  service or such enrolled member and spouse residing in any county
[having a population of more than two hundred sixty-one thousand  inhab-
itants  but  less  than two hundred seventy thousand inhabitants, deter-
mined 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02269-01-9
              

A. 1614                             2

dollars multiplied by the latest state equalization rate for the assess-
ing unit in which such real property is located.
  S  2.  The  real  property  tax law is amended by adding a new section
466-j to read as follows:
  S 466-J.  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-FIVE
THOUSAND  INHABITANTS BUT LESS THAN TWO HUNDRED NINETY THOUSAND INHABIT-
ANTS, DETERMINED IN ACCORDANCE WITH THE LATEST 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,  SCHOOL  DISTRICT,
SPECIAL  DISTRICT  OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS,
PROVIDED THAT THE GOVERNING  BODY  OF  A  CITY,  TOWN,  VILLAGE,  SCHOOL
DISTRICT  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDI-
NANCE 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, VILLAGE, SCHOOL  DISTRICT
OR COUNTY WHICH IS SERVED BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR
FIRE DEPARTMENT OR INCORPORATED 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 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 A COUNTY PROVIDED THAT THE GOVERNING BODY OF A CITY,
VILLAGE, TOWN, SCHOOL 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 OFFER-
ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
PRESCRIBED BY THE STATE BOARD.
  5. NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER  AMBULANCE
WORKER  WHO  BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT UNDER THE

A. 1614                             3

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.
  S  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 and after such date.