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

                                  7117

                            I N  S E N A T E

                             April 30, 2012
                               ___________

Introduced  by  Sen.  BALL  --  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  exempting
  un-remarried  spouses  of  paid  or volunteer fire fighters, ambulance
  workers or policemen who have fallen in the line of duty from all or a
  portion of their real property taxes on their primary residence

  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 amended to read as follows:
  S 466-h. Un-remarried spouses of deceased volunteer OR PAID firefight-
ers [or volunteer] OR PAID ambulance workers OR POLICEMEN.   [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 or four hundred sixty-six-g of this title may be  separately
amended,  or  a  local  law,  ordinance  or resolution may be separately
adopted to continue an exemption or reinstate a  pre-existing  exemption
to  an  un-remarried spouse of a deceased enrolled member of an incorpo-
rated volunteer fire company, fire department, or incorporated voluntary
ambulance service; provided, however,] A TOWN,  VILLAGE  OR  COUNTY  MAY
ADOPT A LOCAL LAW OR ORDINANCE ALLOWING AN UN-REMARRIED SPOUSE OF A PAID
OR  VOLUNTEER  FIREFIGHTER,  AMBULANCE  WORKER OR POLICEMAN TO BE EXEMPT
FROM A PORTION OR ALL OF THE REAL  PROPERTY  TAXES  IMPOSED  UNDER  THIS
CHAPTER PROVIDED, 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 OR POLICE FORCE, and
  2. such deceased volunteer [had been an enrolled member for  at  least
twenty years] DIED IN THE LINE OF DUTY, and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09859-01-1
              

S. 7117                             2

  3. [such deceased volunteer and un-remarried spouse had been receiving
the  exemption  for  such property prior to the death of such volunteer]
SUCH EXEMPTION SHALL APPLY ONLY TO THE PRIMARY RESIDENCE OF  THE  UN-RE-
MARRIED SPOUSE.
  S 2. This act shall take effect immediately.