S T A T E   O F   N E W   Y O R K
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                                   5653
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 14, 2017
                                ___________
 
 Introduced  by M. of A. BRABENEC, LUPINACCI -- read once and referred to
   the Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   tax  exemption  on  real  property  owned by members of volunteer fire
   companies or voluntary ambulance services in a certain county

   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 466-k to read as follows:
   § 466-K.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE  WORKERS;
 EXEMPTION.  1.  REAL PROPERTY OWNED BY AN ENROLLED MEMBER OF AN INCORPO-
 RATED VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT OR INCORPORATED  VOLUNTARY
 AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING IN A COUN-
 TY  WHICH  HAS  A POPULATION OF MORE THAN TWO HUNDRED FIFTY THOUSAND AND
 LESS THAN FIVE HUNDRED THOUSAND PERSONS, ACCORDING TO THE LATEST FEDERAL
 DECENNIAL CENSUS AND WHICH IS NOT LOCATED WITHIN A  CITY  WITH  A  POPU-
 LATION  OF  ONE  MILLION  OR  MORE  SHALL BE EXEMPT FROM TAXATION TO THE
 EXTENT OF TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY  FOR  CITY,
 VILLAGE,  TOWN,  PART  TOWN, SCHOOL DISTRICT, SPECIAL DISTRICT OR COUNTY
 PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT THE  GOVERNING
 BODY OF A CITY, VILLAGE, TOWN, SCHOOL DISTRICT OR COUNTY, AFTER A PUBLIC
 HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   2.  SUCH  EXEMPTION  SHALL  NOT BE GRANTED TO AN ENROLLED MEMBER OF AN
 INCORPORATED VOLUNTEER FIRE COMPANY,  FIRE  DEPARTMENT  OR  INCORPORATED
 VOLUNTARY AMBULANCE SERVICE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
 BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR INCOR-
 PORATED VOLUNTARY AMBULANCE SERVICE;
   (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08993-01-7

 A. 5653                             2
 
 USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
 PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
 SECTION; AND
   (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
 TION  FOR  THE INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT AS
 AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE COMPANY  OR  FIRE
 DEPARTMENT  FOR  AT LEAST FIVE YEARS OR THE APPLICANT HAS BEEN CERTIFIED
 BY THE AUTHORITY HAVING  JURISDICTION  FOR  THE  INCORPORATED  VOLUNTARY
 AMBULANCE  SERVICE  AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY
 AMBULANCE SERVICE FOR AT LEAST FIVE YEARS. IT  SHALL  BE  THE  DUTY  AND
 RESPONSIBILITY  OF  THE MUNICIPALITY WHICH ADOPTS A LOCAL LAW, ORDINANCE
 OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE  THE  PROCEDURE  FOR
 CERTIFICATION.
   3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
 DEPARTMENT  OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO ACCRUES MORE
 THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY
 HAVING JURISDICTION FOR THE INCORPORATED VOLUNTEER  FIRE  COMPANY,  FIRE
 DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
 THE  TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAIN-
 DER OF HIS OR HER LIFE AS LONG  AS  HIS  OR  HER  PRIMARY  RESIDENCE  IS
 LOCATED  WITHIN  SUCH COUNTY PROVIDED THAT THE GOVERNING BODY OF A CITY,
 VILLAGE, TOWN, SCHOOL DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
 A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   4. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
 ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
 PRESCRIBED BY THE COMMISSIONER.
   5. NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER  AMBULANCE
 WORKER  WHO  BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT UNDER THE
 PROVISIONS OF THIS ARTICLE ON THE EFFECTIVE DATE OF THIS  SECTION  SHALL
 SUFFER  ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF THIS
 SECTION.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.