S T A T E   O F   N E W   Y O R K
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                                  5868

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              June 15, 2009
                               ___________

Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law, in relation  to  providing  a
  tax  exemption  on  real  property  owned by members of volunteer fire
  companies or voluntary ambulance services in a certain county

  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 466-j to read as follows:
  S 466-J.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE  WORKERS;
CERTAIN  COUNTY.  1.  REAL  PROPERTY  OWNED  BY AN ENROLLED MEMBER OF AN
INCORPORATED VOLUNTEER 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 SEVENTY-NINE THOUSAND AND
LESS THAN EIGHTY THOUSAND INHABITANTS, DETERMINED IN ACCORDANCE WITH THE
LATEST 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,  SCHOOL  DISTRICT,  FIRE
DISTRICT  OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED
THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN, SCHOOL DISTRICT,  FIRE
DISTRICT  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDI-
NANCE OR RESOLUTION PROVIDING THEREFOR.
  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 INCOR-
PORATED VOLUNTARY AMBULANCE SERVICE;
  (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
  (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14224-01-9
              

S. 5868                             2

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) 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 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, SCHOOL DISTRICT AND/OR FIRE DISTRICT
WHICH  ADOPTS  A  LOCAL  LAW,  ORDINANCE  OR RESOLUTION PURSUANT TO THIS
SECTION TO DETERMINE THE PROCEDURE FOR CERTIFICATION.
  3. 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 COMPANY, FIRE
DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
THE TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE  REMAIN-
DER  OF  HIS  OR  HER  LIFE  AS  LONG AS HIS OR HER PRIMARY RESIDENCE IS
LOCATED WITHIN SUCH COUNTY PROVIDED THAT THE GOVERNING  BODY OF A  CITY,
VILLAGE,  TOWN, SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY, AFTER A PUBLIC
HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
  4. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
OTHER  AGENCY,  DEPARTMENT  OR  OFFICE  DESIGNATED  BY THE MUNICIPALITY,
SCHOOL DISTRICT AND/OR FIRE  DISTRICT  OFFERING  SUCH  EXEMPTION  ON  OR
BEFORE  THE  TAXABLE  STATUS  DATE  ON A FORM AS PRESCRIBED BY THE STATE
BOARD.
  5. NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER  AMBULANCE
WORKER  WHO  BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT UNDER THE
PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF THIS  SECTION  SHALL
SUFFER  ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF THIS
SECTION.
  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.