S T A T E O F N E W Y O R K
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3974
2009-2010 Regular Sessions
I N S E N A T E
April 7, 2009
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Introduced by Sen. OPPENHEIMER -- 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 granting a
real property tax exemption to certain police officers, firefighters
or volunteer ambulance workers who are totally disabled or to the
widows of such persons who are killed in the line of duty
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 467-g to read as follows:
S 467-G. TAX EXEMPTION FOR WIDOWS OF CERTAIN POLICE OFFICERS, FIRE-
FIGHTERS AND VOLUNTEER AMBULANCE WORKERS. 1. REAL PROPERTY OWNED BY
TOTALLY DISABLED PAID OR AUXILIARY POLICE OFFICERS, PAID OR VOLUNTEER
FIREFIGHTERS AND PAID OR VOLUNTEER AMBULANCE WORKERS, OR WIDOWS OF ANY
SUCH PERSONS KILLED IN THE LINE OF DUTY, AND WHO RESIDE IN THE COMMUNITY
IN WHICH THEY WERE VOLUNTEERS OR SO EMPLOYED, SHALL BE EXEMPT FROM TAXA-
TION BY ANY MUNICIPAL CORPORATION IN WHICH SUCH REAL PROPERTY IS
LOCATED, PROVIDED THE GOVERNING BODY OF SAID MUNICIPALITY AFTER PUBLIC
HEARING ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
THE EXTENT OF SUCH EXEMPTION SHALL BE DETERMINED BY THE MUNICIPALITY OR
MUNICIPAL CORPORATION ADOPTING SUCH LOCAL LAW, ORDINANCE OR RESOLUTION.
SAID EXEMPTION SHALL ONLY BE GRANTED IN THE RESIDENCE OF THE DISABLED
PERSON OR WIDOW, AND SHALL BE GRANTED FOR AS LONG AS SAID DISABLED
PERSON OR WIDOW IS BOTH OWNER AND OCCUPANT.
2. APPLICATION FOR SUCH EXEMPTION MUST BE MADE ANNUALLY BY THE DISA-
BLED PERSON OR WIDOW ON FORMS PRESCRIBED BY THE STATE BOARD TO BE
FURNISHED BY THE APPROPRIATE ASSESSING AUTHORITY AND SHALL FURNISH THE
INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED AS PRESCRIBED IN SUCH
FORMS, AND SHALL BE FILED IN SUCH ASSESSOR'S OFFICE ON OR BEFORE THE
APPROPRIATE TAXABLE STATUS DATE.
S 2. This act shall take effect immediately and shall apply to all
taxable status dates after January 1, 2011.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.