S T A T E   O F   N E W   Y O R K
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                                  2564
                       2009-2010 Regular Sessions
                            I N  S E N A T E
                            February 24, 2009
                               ___________
Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the  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 2 of section 466-g of  the  real  property  tax
law,  as added by chapter 419 of the laws of 2005, is amended to read as
follows:
  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  or  village  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)]  (B)  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)]  (C)  the  applicant  has been certified by the authority having
jurisdiction for the incorporated volunteer fire company or fire depart-
ment 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,
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09661-01-9
              
             
                          
                S. 2564                             2
ordinance or resolution pursuant to this section to determine the proce-
dure for certification.
  S 2. 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.