S T A T E O F N E W Y O R K
________________________________________________________________________
8408
2011-2012 Regular Sessions
I N A S S E M B L Y
June 15, 2011
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Introduced by M. of A. KATZ -- read once and referred to the Committee
on Real Property Taxation
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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09859-01-1
A. 8408 2
2. such deceased volunteer [had been an enrolled member for at least
twenty years] DIED IN THE LINE OF DUTY, and
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.