S T A T E O F N E W Y O R K
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4413
2009-2010 Regular Sessions
I N S E N A T E
April 23, 2009
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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 a tax
exemption for un-remarried spouses of deceased members of volunteer
fire companies or volunteer ambulance services; and to repeal section
466-h of such law relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 466-h of the real property tax law, as added by
chapter 305 of the laws of 2006, is REPEALED and a new section 466-j is
added to read as follows:
S 466-J. UN-REMARRIED SPOUSES OF DECEASED VOLUNTEER FIREFIGHTERS OR
VOLUNTEER AMBULANCE WORKERS. ANY LOCAL LAW OR ORDINANCE ADOPTED PURSUANT
TO SECTIONS FOUR HUNDRED SIXTY-SIX, FOUR HUNDRED SIXTY-SIX-A, FOUR
HUNDRED SIXTY-SIX-B, FOUR HUNDRED SIXTY-SIX-C, FOUR HUNDRED SIXTY-SIX-D,
FOUR HUNDRED SIXTY-SIX-E, FOUR HUNDRED SIXTY-SIX-F, FOUR HUNDRED SIXTY-
SIX-G, FOUR HUNDRED SIXTY-SIX-H OR FOUR HUNDRED SIXTY-SIX-I OF THIS
TITLE MAY BE SEPARATELY AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION
MAY BE SEPARATELY ADOPTED TO CONTINUE AN EXEMPTION, REINSTATE A PRE-EX-
ISTING EXEMPTION OR ALLOW AN EXEMPTION TO BE GRANTED EVEN IF THE
DECEASED VOLUNTEER FIREFIGHTER HAD NOT BEEN RECEIVING THE EXEMPTION
PRIOR TO HIS OR HER DEATH TO AN UN-REMARRIED SPOUSE OF A DECEASED
ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPART-
MENT, OR INCORPORATED VOLUNTARY AMBULANCE SERVICE; PROVIDED, HOWEVER,
THAT:
1. SUCH UN-REMARRIED SPOUSE IS CERTIFIED BY THE AUTHORITY HAVING
JURISDICTION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPART-
MENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE AS AN UN-REMARRIED
SPOUSE OF A DECEASED ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE
COMPANY, FIRE DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE,
AND
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02801-01-9
S. 4413 2
2. SUCH DECEASED VOLUNTEER HAD BEEN AN ENROLLED MEMBER FOR AT LEAST
FIVE YEARS.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
taxable status dates occurring on or after such date.