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.