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

                                  2231

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. ENGLEBRIGHT, BOYLAND, SWEENEY, ABBATE, BENEDETTO,
  SCHIMMINGER,  CUSICK, COLTON, HOOPER, BROOK-KRASNY, MAGNARELLI, LUPAR-
  DO, DINOWITZ, JAFFEE, GALEF -- Multi-Sponsored by -- M. of A.  CAMARA,
  COOK,  CURRAN,  HIKIND,  OAKS,  ORTIZ,  PAULIN, PEOPLES-STOKES, RAMOS,
  RIVERA, ROBINSON, WEISENBERG -- read once and referred to the  Commit-
  tee on Aging

AN ACT to amend the real property tax law, in relation to establishing a
  tax  abatement  for residential real property owned by a person who is
  sixty-five years old or older and  who  participates  in  a  volunteer
  program

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.   The real property tax law is  amended  by  adding  a  new
section 467-g to read as follows:
  S  467-G.  TAX  ABATEMENT  PROGRAM  FOR  THE  PERFORMANCE OF VOLUNTEER
SERVICES BY PERSONS SIXTY-FIVE YEARS OF AGE OR OLDER. 1. FOR PURPOSES OF
THIS SECTION, THE TERMS "GOVERNING BOARD"  AND  "MUNICIPAL  CORPORATION"
SHALL  HAVE THE SAME MEANINGS AS SET FORTH IN SECTION TWO OF THE GENERAL
MUNICIPAL LAW.
  2. THE GOVERNING BODY OF ANY MUNICIPAL CORPORATION IS  HEREBY  AUTHOR-
IZED  AND  EMPOWERED  TO ADOPT, AFTER PUBLIC HEARING, A LOCAL LAW, ORDI-
NANCE OR RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES ON REAL PROPER-
TY IN WHICH THE OWNER OR ONE OF THE OWNERS IS SIXTY-FIVE YEARS OF AGE OR
OLDER AND IS  PERFORMING  VOLUNTEER  SERVICES  IN  ACCORDANCE  WITH  THE
PROVISIONS OF THIS SECTION.
  3. NO ABATEMENT SHALL BE GRANTED UNLESS:
  (A)  THE  REAL  PROPERTY  IS THE LEGAL RESIDENCE OF AND IS OCCUPIED IN
WHOLE OR IN PART BY THE OWNER OR OWNERS OF THE PROPERTY; AND
  (B) THE INCOME OF THE OWNER OR THE COMBINED INCOME OF  THE  OWNERS  OF
THE  PROPERTY  FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF

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

                                                           LBD05420-01-3

A. 2231                             2

MAKING APPLICATION FOR THE ABATEMENT DOES NOT EXCEED THE  MEDIAN  INCOME
FOR  THE  COUNTY IN WHICH THE PROPERTY IS OWNED; PROVIDED, HOWEVER, THAT
FOR MUNICIPAL CORPORATIONS WITH A POPULATION OF ONE MILLION OR MORE, THE
INCOME  OF  THE  OWNER  OR THE COMBINED INCOME OF THE OWNERS OF THE REAL
PROPERTY FOR THE TAX YEAR  IMMEDIATELY  PRECEDING  THE  DATE  OF  MAKING
APPLICATION  FOR  THE  ABATEMENT SHALL NOT EXCEED THE INCOME LIMITATIONS
FOR EXEMPTION GRANTED TO PERSONS SIXTY-FIVE YEARS OF AGE OR OVER  PURSU-
ANT TO SECTION FOUR HUNDRED SIXTY-SEVEN OF THIS TITLE.
  4.  NOTHING  IN  THIS  SECTION  SHALL PRECLUDE INDIVIDUALS WITH HIGHER
INCOMES FROM VOLUNTEERING IN  ACTIVITIES  AS  DESCRIBED  IN  SUBDIVISION
EIGHT  OF  THIS  SECTION, BUT SUCH INDIVIDUALS SHALL NOT BE ELIGIBLE FOR
THE TAX ABATEMENT PROGRAM UNDER THIS SECTION.
  5. THE MUNICIPAL CORPORATION SHALL DEVELOP AN APPLICATION PROCESS  FOR
PERSONS  WISHING TO PROVIDE VOLUNTEER SERVICES PURSUANT TO THIS SECTION,
PROVIDED THAT A PREFERENCE SHALL BE GIVEN TO THOSE APPLICANTS WHO  SPEND
AT  LEAST  SEVEN AND ONE-HALF PERCENT OF THEIR INCOME FOR THE PAYMENT OF
REAL PROPERTY TAXES.
  6. THE MUNICIPAL CORPORATION SHALL APPOINT A  PROGRAM  COORDINATOR  TO
IMPLEMENT  AND  ADMINISTER THE TAX ABATEMENT PROGRAM UNDER THIS SECTION.
THE PROGRAM COORDINATOR  SHALL  SEEK  THE  ASSISTANCE  OF  THE  ADVISORY
COMMITTEE  ESTABLISHED  UNDER  SUBDIVISION  SEVEN  OF  THIS  SECTION  IN
PERFORMING HIS OR HER OFFICIAL DUTIES.
  7. THE MUNICIPAL CORPORATION SHALL APPOINT AN  ADVISORY  COMMITTEE  TO
ADVISE  THE  PROGRAM  COORDINATOR  AND  THE MUNICIPAL CORPORATION IN THE
DEVELOPMENT, IMPLEMENTATION AND  ADMINISTRATION  OF  THE  TAX  ABATEMENT
PROGRAM  UNDER  THIS SECTION. THE ADVISORY COMMITTEE SHALL CONSIST OF AT
LEAST FOUR MEMBERS. FIFTY PERCENT OF THE MEMBERS OF THE ADVISORY COMMIT-
TEE SHALL BE REPRESENTATIVES OF GOVERNMENT ENTITIES AND FIFTY PERCENT OF
THE MEMBERS OF THE ADVISORY COMMITTEE SHALL BE  MEMBERS  OF  PRIVATE  OR
NOT-FOR-PROFIT ORGANIZATIONS OR CIVIC ASSOCIATIONS. THE ADVISORY COMMIT-
TEE  SHALL  DISSOLVE  ONE YEAR AFTER THE IMPLEMENTATION OF SUCH PROGRAM.
THE MEMBERS OF THE ADVISORY COMMITTEE SHALL SERVE WITHOUT A SALARY,  BUT
EACH MEMBER SHALL BE ENTITLED TO REIMBURSEMENT FOR HIS OR HER ACTUAL AND
NECESSARY  EXPENSES  INCURRED  IN THE PERFORMANCE OF HIS OR HER OFFICIAL
DUTIES.
  8. THE MUNICIPAL CORPORATION AFTER RECEIVING RECOMMENDATIONS FROM  THE
ADVISORY  COMMITTEE  ESTABLISHED UNDER SUBDIVISION SEVEN OF THIS SECTION
SHALL ESTABLISH SUITABLE VOLUNTEER ACTIVITIES FOR THE  PERSONS  SELECTED
TO PARTICIPATE IN THE TAX ABATEMENT PROGRAM UNDER THIS SECTION WHICH MAY
INCLUDE:
  (A)  PARTICIPATION IN ANY OF THE PROGRAMS AND SERVICES ADMINISTERED BY
A NOT-FOR-PROFIT, PRIVATE, OR CIVIC ENTITY OPERATING UNDER THE  AUSPICES
OF  THE  STATE  OFFICE FOR THE AGING AND ITS DESIGNATED AREA AGENCIES ON
AGING;
  (B) PARTICIPATION IN COMMUNITY SPONSORED  AFTER  SCHOOL,  WEEKEND  AND
SUMMER PROGRAMS THAT ARE NOT PROVIDED BY EMPLOYEES OF THE SCHOOL; AND
  (C)  ANY  OTHER ACTIVITY THAT IS APPROVED BY THE MUNICIPAL CORPORATION
AS A SUITABLE VOLUNTEER ACTIVITY PROVIDED THAT SUCH  VOLUNTEER  ACTIVITY
SHALL  NOT INCLUDE ANY DUTIES, SERVICES OR ACTIVITIES NORMALLY PERFORMED
BY EMPLOYEES OF THE STATE, MUNICIPAL CORPORATIONS OR SCHOOL DISTRICTS.
  9. THE MUNICIPAL CORPORATION, AFTER RECEIVING RECOMMENDATIONS FROM THE
ADVISORY COMMITTEE, SHALL ESTABLISH PROCEDURES TO BE USED  BY  ORGANIZA-
TIONS OFFERING VOLUNTEER PLACEMENTS SO THAT SUCH ORGANIZATIONS MAY TRAIN
VOLUNTEERS,  MONITOR  AND ENSURE PARTICIPATION IN THE ASSIGNED VOLUNTEER
ACTIVITIES, AND PROVIDE A MECHANISM  FOR  CERTIFICATION  THAT  VOLUNTEER
HOURS  WERE  COMPLETED.  PRIOR  TO  ASSIGNING  ANY PERSON TO PERFORM ANY

A. 2231                             3

VOLUNTEER ACTIVITY, THE ORGANIZATION ACCEPTING VOLUNTEERS SHALL  PROVIDE
SUCH PERSON WITH ANY AND ALL TRAINING THAT IS NECESSARY FOR THE PERFORM-
ANCE OF SUCH VOLUNTEER ACTIVITY.
  10.  THE  MUNICIPAL  CORPORATION SHALL DETERMINE THE NUMBER OF PARTIC-
IPANTS TO BE ELIGIBLE FOR THE TAX ABATEMENT PROGRAM UNDER THIS  SECTION.
EACH  PARTICIPANT  MAY BE ASSIGNED UP TO SEVENTY-FIVE HOURS OF VOLUNTEER
SERVICES PER YEAR, PROVIDED  HOWEVER,  THAT  THE  ANNUAL  TAX  ABATEMENT
AWARDED  TO  EACH  PARTICIPANT  SHALL  NOT  EXCEED  SEVEN  HUNDRED FIFTY
DOLLARS. EACH HOUR ASSIGNED PER VOLUNTEER  MUST  BE  DOCUMENTED  BY  THE
ORGANIZATION  ACCEPTING  VOLUNTEERS  AND SIGNED BY A SUPERVISOR AND EACH
HOUR OF VOLUNTEER SERVICE SHALL BE EQUIVALENT TO  AN  ABATEMENT  OF  TEN
DOLLARS.  UNDER NO CIRCUMSTANCES SHALL VOLUNTEERS BE USED TO:
  (A)  REPLACE  ANY  EXISTING PAID EMPLOYEES WITHIN THE MUNICIPAL CORPO-
RATION, THE SCHOOL DISTRICT,  A  NOT-FOR-PROFIT  ORGANIZATION  OR  CIVIC
ASSOCIATION IN SUCH PROGRAM; OR
  (B)  PROVIDE ANY DUTIES, SERVICES OR ACTIVITIES PROVIDED BY THE STATE,
A MUNICIPAL CORPORATION OR A SCHOOL DISTRICT.
  11. UNDER NO CIRCUMSTANCES SHALL THE TAX ABATEMENT GRANTED PURSUANT TO
THIS SECTION EXCEED THE TOTAL ASSESSED  VALUE OF THE REAL PROPERTY  WHEN
SUCH ABATEMENT IS ADDED TO ALL OTHER EXEMPTIONS AND ABATEMENTS THE PROP-
ERTY OWNER OR OWNERS ARE ENTITLED TO PURSUANT TO ANY PROVISION OF LAW.
  12.  NO  PERSON SHALL BE ELIGIBLE FOR A TAX ABATEMENT PURSUANT TO THIS
SECTION UNLESS HE OR SHE HAS PARTICIPATED IN VOLUNTEER ACTIVITIES FOR AT
LEAST SIX MONTHS PRIOR TO THE DATE WHEN REAL PROPERTY TAXES ARE DUE.
  S 2. The real property tax law is amended  by  adding  a  new  section
1306-b to read as follows:
  S  1306-B.  EFFECT  OF  TAX ABATEMENT FOR THE PERFORMANCE OF VOLUNTEER
SERVICES BY PERSONS SIXTY-FIVE YEARS OF AGE OR OLDER. 1.  LEVY OF TAXES;
DETERMINATION OF TAXES DUE.  THE TAX RATE ON REAL PROPERTY FOR ANY TAXA-
BLE YEAR SHALL BE DETERMINED AS IF NO PARCELS  WERE  SUBJECT  TO  A  TAX
ABATEMENT  UNDER  SECTION  FOUR  HUNDRED  SIXTY-SEVEN-G OF THIS CHAPTER.
HOWEVER, THE TAX RATE SO DETERMINED SHALL  BE  APPLIED  TO  THE  TAXABLE
ASSESSED  VALUE  OF  EACH  PARCEL  AFTER  ACCOUNTING  FOR ALL APPLICABLE
EXEMPTIONS, INCLUDING THE  TAX  ABATEMENT  AUTHORIZED  BY  SECTION  FOUR
HUNDRED SIXTY-SEVEN-G OF THIS CHAPTER.
  2.    TAX  SAVINGS.  THE TAX SAVINGS FOR EACH PARCEL RECEIVING THE TAX
ABATEMENT AUTHORIZED BY SECTION FOUR HUNDRED SIXTY-SEVEN-G OF THIS CHAP-
TER SHALL BE COMPUTED BY SUBTRACTING THE AMOUNT ACTUALLY LEVIED  AGAINST
THE  PARCEL  FROM  THE AMOUNT THAT WOULD HAVE BEEN LEVIED IF NOT FOR THE
TAX ABATEMENT.  A STATEMENT SHALL THEN BE PLACED ON THE TAX BILL FOR THE
PARCEL IN SUBSTANTIALLY THE FOLLOWING FORM: "YOUR TAX SAVINGS THIS  YEAR
RESULTING FROM THE TAX ABATEMENT ON REAL PROPERTY FOR THE PERFORMANCE OF
VOLUNTEER SERVICES IS $___."
  S 3. This act shall take effect immediately.