S T A T E O F N E W Y O R K
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9054
I N A S S E M B L Y
January 18, 2018
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Introduced by M. of A. RA -- Multi-Sponsored by -- M. of A. GIGLIO,
HAWLEY, JOHNS, KOLB, McDONOUGH, B. MILLER, M. L. MILLER, MONTESANO,
MORINELLO, RAIA -- read once and referred to the Committee on Real
Property Taxation
AN ACT to amend the real property tax law, in relation to an exemption
for real property owned by an incorporated volunteer fire company or
fire department
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 464 of the real property tax law is amended by
adding a new subdivision 4 to read as follows:
4. REAL PROPERTY OWNED BY AN INCORPORATED VOLUNTEER FIRE COMPANY OR
FIRE DEPARTMENT CREATED FOR THE PURPOSE OF FURNISHING FIRE PROTECTION
THAT IS USED IN A MANNER SET FORTH IN SUBDIVISION TWO OF THIS SECTION
SHALL BE EXEMPT FROM TAXATION FROM THE DATE OF PURCHASE AND SHALL BE
REMOVED FROM THE TAX ROLLS IMMEDIATELY BY THE COUNTY ASSESSOR WITHOUT
THE NECESSITY OF AN APPLICATION FOR EXEMPTION.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04658-01-7