|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 04, 2012||referred to local government|
|Jan 21, 2011||referred to local government|
senate Bill S2447
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S2447 - Details
S2447 - Summary
Extends the enhanced school tax relief exemption to permanent total disabled volunteer firefighters.
S2447 - Sponsor Memo
BILL NUMBER:S2447 TITLE OF BILL: An act to amend the real property tax law, in relation to extending the enhanced STAR exemption to permanent total disabled volunteer firefighters PURPOSE: The purpose of this legislation is to include permanent total disabled volunteer firefighters in the enhanced STAR program. SUMMARY OF PROVISIONS: Section 1 amends section 425(2)(a) of the real property tax law is amended to include permanent and total disabled volunteer firefighters to the list of persons who satisfy the criteria to receive the enhanced star exemption. A new subsection four-b is created which provides the enhanced exemption for property owned by permanent total disabled volunteer firefighters, as such persons are defined in section eight of the volunteer firefighters' benefit law. Section 2: amends section 425 of the real property law by adding a new subdivision 5-a. Provides that the enhanced star exemption is available to to all permanent total disabled firefighters meet the
S2447 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2447 2011-2012 Regular Sessions I N S E N A T E January 21, 2011 ___________ Introduced by Sen. ALESI -- 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 extending the enhanced STAR exemption to permanent total disabled volunteer fire- fighters 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 425 of the real property tax law, as amended by section 1 of part E of chapter 83 of the laws of 2002, is amended and a new subdivision 4-b is added to read as follows: (a) Overview. There shall be two variations of the exemption author- ized by this section: an exemption for property owned by persons who satisfy the criteria set forth in subdivision three of this section, which shall be known as the "basic" STAR exemption, and an exemption for property owned by senior citizens, AND PERMANENT TOTAL DISABLED VOLUN- TEER FIREFIGHTERS who satisfy the criteria set forth in both subdivi- sions three and four of this section, OR FOR PROPERTY OWNED BY PERMANENT TOTAL DISABLED VOLUNTEER FIREFIGHTERS WHO SATISFY THE CRITERIA SET FORTH IN SUBDIVISION FOUR-B OF THIS SECTION, TOGETHER which shall be known as the "enhanced" STAR exemption. The exempt amount for each assessing unit shall be determined annually as set forth in this subdivision, by multi- plying the "base figure" by the locally-applicable "sales price differ- ential factor," if any, multiplying the product by the appropriate "equalization factor" for the assessing unit, and, if necessary, increasing the result to equal the applicable "floor." The result is then rounded to the nearest multiple of ten dollars. 4-B. PERMANENT TOTAL DISABLED VOLUNTEER FIREFIGHTERS. THE ENHANCED EXEMPTION SHALL BE PROVIDED FOR PROPERTY OWNED BY PERMANENT TOTAL DISA- BLED VOLUNTEER FIREFIGHTERS, AS SUCH PERSONS ARE DEFINED IN SECTION EIGHT OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05795-02-1
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