Senate Bill S6440

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

                                  6440

                            I N  S E N A T E

                            January 11, 2010
                               ___________

Introduced  by  Sen.  GRIFFO -- 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 establishing a
  tax credit for the installation of dry fire hydrants

  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 468-a to read as follows:
  S 468-A. DRY FIRE HYDRANT CREDIT. 1. A COUNTY, CITY, TOWN, OR  VILLAGE
ACTING  THROUGH  ITS  LOCAL  LEGISLATIVE  BODY  IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS TO PROVIDE FOR AN EXEMPTION FROM
TAXATION IN THE AMOUNT OF ONE HUNDRED DOLLARS FOR THE  CONSTRUCTION  AND
MAINTENANCE  OF  A  DRY  FIRE HYDRANT AS DEFINED BY THE STATE FIRE CODE.
DRY FIRE HYDRANTS INSTALLED PRIOR TO THE EFFECTIVE DATE OF THIS  SECTION
MUST BE INSPECTED FOR COMPLIANCE WITH ALL REQUIREMENTS SPECIFIED IN THIS
SECTION.
  2.  NO SUCH EXEMPTION SHALL BE GRANTED UNLESS IT MEETS STATE FIRE CODE
REQUIREMENTS AND:
  (A) THE DRY FIRE HYDRANT IS MADE  AVAILABLE  FOR  USE  BY  LOCAL  FIRE
DEPARTMENTS; AND
  (B)  THE  DRY FIRE HYDRANT IS LOCATED ON PROPERTY WITHIN THE GEOGRAPH-
ICAL AREA IN WHICH SUCH DRY FIRE HYDRANTS ARE PERMITTED; AND
  (C) EACH DRY FIRE HYDRANT  SHALL  BE  ACCESSIBLE  TO  FIRE  PROTECTION
EQUIPMENT  AS DETERMINED BY THE FIRE DEPARTMENT OF THE LOCALITY IN WHICH
THE PROPERTY IS LOCATED. LOCAL FIRE DEPARTMENTS  MAY  AUTHORIZE  PRIVATE
ROADS MAINTAINED YEAR ROUND IF THE DEPARTMENT DETERMINES THAT SUCH ROADS
WILL ENABLE USE OF A DRY FIRE HYDRANT; AND
  (D)  THE DRY FIRE HYDRANT IS INSPECTED ANNUALLY BY THE FIRE DEPARTMENT
OF THE LOCALITY IN WHICH THE PROPERTY IS LOCATED.
  3. SUCH EXEMPTION FROM TAXATION SHALL BE GRANTED UPON  AN  APPLICATION
MADE  ANNUALLY, UPON A FORM TO BE PROMULGATED BY THE STATE BOARD, BY THE
OWNER OF SUCH PROPERTY TO THE ASSESSOR OF THE  CITY,  TOWN,  VILLAGE  OR
COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE
APPROPRIATE  TAXABLE  STATUS DATE OF SUCH CITY, TOWN, VILLAGE OR COUNTY.

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

                                                           LBD14799-02-9

S. 6440                             2

IF THE ASSESSOR IS  SATISFIED  THAT  THE  PROPERTY  IS  ENTITLED  TO  AN
EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA-
TION  AND SUCH IMPROVEMENTS SHALL BE EXEMPT FROM TAXATION AND SPECIAL AD
VALOREM LEVIES AS PROVIDED IN THIS SECTION.
  S  2.  The  state  fire prevention and building code council is hereby
directed to implement rules and regulations requiring the  construction,
maintenance  and inspection of dry fire hydrants in accordance with this
act.
  S 3. This act shall take effect immediately and shall  apply  to  real
property  having  a taxable status date on or after the first of January
next succeeding the date on which this act shall have become a law;  and
provided,  however,  that effective immediately, the addition, amendment
or repeal of any rule or regulation necessary for the implementation  of
this act on its effective date is authorized and directed to be made and
completed on or before such effective date.