S T A T E   O F   N E W   Y O R K
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                                  4021

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 28, 2015
                               ___________

Introduced  by  M. of A. TENNEY, FINCH, TEDISCO -- Multi-Sponsored by --
  M. of A. HAWLEY -- read once and referred to  the  Committee  on  Real
  Property Taxation

AN ACT to amend the real property tax law, in relation to establishing a
  tax credit for the installation of dry fire hydrants

  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 468-a to read as follows:
  S  468-A. DRY FIRE HYDRANT CREDIT. 1. A COUNTY, CITY, TOWN, OR VILLAGE
ACTING THROUGH ITS LOCAL  LEGISLATIVE  BODY  IS  HEREBY  AUTHORIZED  AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS TO PROVIDE FOR AN EXEMPTION FROM
TAXATION  IN  THE AMOUNT OF ONE HUNDRED DOLLARS FOR THE CONSTRUCTION AND
MAINTENANCE OF A DRY FIRE HYDRANT AS DEFINED BY  THE  STATE  FIRE  CODE.
DRY  FIRE HYDRANTS INSTALLED PRIOR TO THE EFFECTIVE DATE OF THIS SECTION
MUST BE INSPECTED FOR COMPLIANCE WITH ALL REQUIREMENTS SPECIFIED IN THIS
SECTION.
  2. NO SUCH EXEMPTION SHALL BE GRANTED UNLESS IT MEETS STATE FIRE  CODE
REQUIREMENTS AND:
  (A)  THE  DRY  FIRE  HYDRANT  IS  MADE AVAILABLE FOR USE BY LOCAL FIRE
DEPARTMENTS; AND
  (B) THE DRY FIRE HYDRANT IS LOCATED ON PROPERTY WITHIN  THE  GEOGRAPH-
ICAL AREA IN WHICH SUCH DRY FIRE HYDRANTS ARE PERMITTED; AND
  (C)  EACH  DRY  FIRE  HYDRANT  SHALL  BE ACCESSIBLE TO FIRE PROTECTION
EQUIPMENT AS DETERMINED BY THE FIRE DEPARTMENT OF THE LOCALITY IN  WHICH
THE  PROPERTY  IS  LOCATED. LOCAL FIRE DEPARTMENTS MAY AUTHORIZE PRIVATE
ROADS MAINTAINED YEAR ROUND IF THE DEPARTMENT DETERMINES THAT SUCH ROADS
WILL ENABLE USE OF A DRY FIRE HYDRANT; AND
  (D) THE DRY FIRE HYDRANT IS INSPECTED ANNUALLY BY THE FIRE  DEPARTMENT
OF THE LOCALITY IN WHICH THE PROPERTY IS LOCATED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07487-01-5

              

A. 4021                             2

  3.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
MADE ANNUALLY, UPON A FORM TO BE PROMULGATED BY THE STATE BOARD, BY  THE
OWNER  OF  SUCH  PROPERTY  TO THE ASSESSOR OF THE CITY, TOWN, VILLAGE OR
COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE
APPROPRIATE  TAXABLE  STATUS DATE OF SUCH CITY, TOWN, VILLAGE OR COUNTY.
IF THE ASSESSOR IS  SATISFIED  THAT  THE  PROPERTY  IS  ENTITLED  TO  AN
EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA-
TION  AND SUCH IMPROVEMENTS SHALL BE EXEMPT FROM TAXATION AND SPECIAL AD
VALOREM LEVIES AS PROVIDED IN THIS SECTION.
  S 2. The state fire prevention and building  code  council  is  hereby
directed  to implement rules and regulations requiring the construction,
maintenance and inspection of dry fire hydrants in accordance with  this
act.
  S  3.  This  act shall take effect immediately and shall apply to real
property having a taxable status date on or after the first  of  January
next  succeeding the date on which this act shall have become a law; and
provided, however, that effective immediately, the  addition,  amendment
or  repeal of any rule or regulation necessary for the implementation of
this act on its effective date is authorized and directed to be made and
completed on or before such effective date.