S T A T E O F N E W Y O R K
________________________________________________________________________
4411
2009-2010 Regular Sessions
I N S E N A T E
April 23, 2009
___________
Introduced by Sen. O. JOHNSON -- 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 tax exemptions
for members of certain volunteer fire companies and departments on
Fire Island
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 2 of section 466-c of the real
property tax law, as amended by chapter 9 of the laws of 2004, is
amended to read as follows:
(a) the applicant resides in the town which is served by such incorpo-
rated volunteer fire company or fire department or incorporated volun-
tary ambulance service; PROVIDED, HOWEVER, THAT ENROLLED MEMBERS OF THE
KISMET FIRE DEPARTMENT, CHERRY GROVE FIRE DEPARTMENT, DAVIS PARK FIRE
DEPARTMENT, FAIR HARBOR FIRE DEPARTMENT, FIRE ISLAND PINES FIRE DEPART-
MENT, OCEAN BAY PARK FIRE DEPARTMENT, OCEAN BEACH FIRE DEPARTMENT,
POINT-O-WOODS FIRE COMPANY OR SALTAIRE FIRE DEPARTMENT ON FIRE ISLAND,
IN THE COUNTY OF SUFFOLK, NEED ONLY BE A SEASONAL RESIDENT OF SUCH
ISLAND;
S 2. Paragraph (b) of subdivision 2 of section 466-c of the real prop-
erty tax law, as added by chapter 450 of the laws of 2002, is amended to
read as follows:
(b) the property is the primary residence of the applicant; PROVIDED,
HOWEVER, THAT WITH REGARD TO ENROLLED MEMBERS OF THE KISMET FIRE DEPART-
MENT, CHERRY GROVE FIRE DEPARTMENT, DAVIS PARK FIRE DEPARTMENT, FAIR
HARBOR FIRE DEPARTMENT, FIRE ISLAND PINES FIRE DEPARTMENT, OCEAN BAY
PARK FIRE DEPARTMENT, OCEAN BEACH FIRE DEPARTMENT, POINT-O-WOODS FIRE
COMPANY OR SALTAIRE FIRE DEPARTMENT ON FIRE ISLAND, SUCH PROPERTY MAY BE
A SEASONAL RESIDENCE OF THE APPLICANT;
S 3. Subdivision 3 of section 466-c of the real property tax law, as
added by chapter 450 of the laws of 2002, is amended to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10963-01-9
S. 4411 2
3. (A) 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 compa-
ny, fire department or incorporated voluntary ambulance service, shall
be granted the ten percent exemption as authorized by this section for
the remainder 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, county or school district, after a public hearing,
adopts a local law, ordinance or resolution providing therefor.
(B) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, ANY ENROLLED MEMBER OF THE KISMET FIRE DEPARTMENT, CHERRY GROVE
FIRE DEPARTMENT, DAVIS PARK FIRE DEPARTMENT, FAIR HARBOR FIRE DEPART-
MENT, FIRE ISLAND PINES FIRE DEPARTMENT, OCEAN BAY PARK FIRE DEPARTMENT,
OCEAN BEACH FIRE DEPARTMENT, POINT-O-WOODS FIRE COMPANY OR SALTAIRE FIRE
DEPARTMENT ON FIRE ISLAND WHO IS A SEASONAL RESIDENT OF SUCH ISLAND AND
WHO ACCRUES MORE THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED
BY THE AUTHORITY HAVING JURISDICTION FOR SUCH FIRE COMPANY OR FIRE
DEPARTMENT, SHALL BE GRANTED THE TEN PERCENT EXEMPTION AS AUTHORIZED BY
THIS SECTION FOR THE REMAINDER OF HIS OR HER LIFE AS LONG AS HE OR SHE
MAINTAINS A SEASONAL RESIDENCE ON FIRE ISLAND PROVIDED THAT THE TOWN
BOARD OF THE TOWN OF ISLIP OR BROOKHAVEN, AS APPLICABLE, AFTER A PUBLIC
HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
S 4. This act shall take effect immediately.