S T A T E O F N E W Y O R K
________________________________________________________________________
S. 4097 A. 7452
2009-2010 Regular Sessions
S E N A T E - A S S E M B L Y
April 9, 2009
___________
IN SENATE -- Introduced by Sen. WINNER -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
IN ASSEMBLY -- Introduced by M. of A. BACALLES -- 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. Subdivision 1 of section 466-a of the real property tax
law, as amended by chapter 433 of the laws of 2002, is amended to read
as follows:
1. Real property owned by an enrolled member of an incorporated volun-
teer 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 sixty-one thousand inhabitants but
less than two hundred seventy thousand inhabitants, determined in
accordance with the 1990 federal census, or in any county having a popu-
lation of more than ninety-eight thousand seven hundred inhabitants but
less than ninety-nine thousand inhabitants, as determined [by] IN
ACCORDANCE WITH the [latest] 2000 federal [decennial] 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, special district or
county purposes, exclusive of special assessments, provided that the
governing body of a city, village, town or county, after a public hear-
ing, adopts a local law, ordinance or resolution providing therefor;
provided further, however, that such exemption shall in no event exceed:
(A) three thousand dollars multiplied by the latest state equalization
rate for the assessing unit in which such real property is located IN
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11009-01-9
S. 4097 2 A. 7452
ANY COUNTY HAVING A POPULATION OF MORE THAN TWO HUNDRED SIXTY-ONE THOU-
SAND INHABITANTS BUT LESS THAN TWO HUNDRED SEVENTY THOUSAND INHABITANTS,
DETERMINED IN ACCORDANCE WITH THE 1990 FEDERAL CENSUS; OR (B) FIVE THOU-
SAND DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE
ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED 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 IN ACCORDANCE WITH THE 2000 FEDERAL CENSUS.
S 2. Paragraph (d) of subdivision 2 of section 466-a of the real prop-
erty tax law, as added by chapter 617 of the laws of 1999, is amended to
read as follows:
(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: (I) five years IN ANY COUNTY HAVING A POPU-
LATION OF MORE THAN TWO HUNDRED SIXTY-ONE THOUSAND INHABITANTS BUT LESS
THAN TWO HUNDRED SEVENTY THOUSAND INHABITANTS, DETERMINED, IN ACCORDANCE
WITH THE 1990 FEDERAL CENSUS; OR (II) TWO YEARS IN ANY COUNTY HAVING A
POPULATION OF MORE THAN NINETY-EIGHT THOUSAND SEVEN HUNDRED INHABITANTS
BUT LESS THAN NINETY-NINE THOUSAND INHABITANTS, AS DETERMINED IN ACCORD-
ANCE WITH THE 2000 FEDERAL CENSUS, 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 SUCH five OR TWO years RESPECTIVELY. 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.
S 3. 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.