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.