Senate Bill S3633A

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

                                 3633--A
    Cal. No. 1357

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced  by  Sen.  MURPHY -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee discharged and said bill committed to the Committee on Rules
  --  ordered to a third reading, amended and ordered reprinted, retain-
  ing its place in the order of third reading

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] , 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 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  POLICE OFFICER 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-

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

                                                           LBD03390-02-5

S. 3633--A                          2

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 DEPARTMENT, and
  2.  such  deceased [volunteer had been an enrolled member for at least
twenty years] MEMBER 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.