S T A T E O F N E W Y O R K
________________________________________________________________________
S. 2906 A. 3352
2013-2014 Regular Sessions
S E N A T E - A S S E M B L Y
January 24, 2013
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IN SENATE -- Introduced by Sen. BALL -- read twice and ordered printed,
and when printed to be committed to the Committee on Local Government
IN ASSEMBLY -- Introduced by M. of A. KATZ, RAIA, TENNEY, McLAUGHLIN --
Multi-Sponsored by -- M. of A. BARCLAY, CROUCH -- 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 police officers who have fallen in the line of duty from
all or a portion of their real property taxes on their primary resi-
dence
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] PAID ambulance workers OR POLICE OFFICERS. [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 sepa-
rately adopted to continue an exemption or reinstate a pre-existing
exemption 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,] 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 POLICE
OFFICER TO BE EXEMPT FROM A PORTION OR ALL OF THE REAL PROPERTY TAXES
IMPOSED UNDER THIS CHAPTER PROVIDED, that:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07364-01-3
S. 2906 2 A. 3352
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
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.