S T A T E   O F   N E W   Y O R K
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                                  4060

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 16, 2011
                               ___________

Introduced  by  Sen. 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chapter  305 of the laws of 2006, is REPEALED and a new section 466-k is
added to read as follows:
  S 466-K. 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,  FOUR  HUNDRED  SIXTY-SIX-I  OR FOUR
HUNDRED SIXTY-SIX-J 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-EXISTING 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 DEPARTMENT, 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.
                                                           LBD07170-01-1
              

S. 4060                             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.