S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5375
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              March 23, 2017
                                ___________
 
 Introduced  by  Sen. AMEDORE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in relation  to  un-remarried
   spouses  of  deceased  volunteer  firefighters  or volunteer ambulance
   workers

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The opening paragraph of section 466-f of the real property
 tax law, as added by chapter 324 of the laws of 2005, is amended to read
 as follows:
   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, [or] four hundred sixty-
 six-e OR FOUR HUNDRED SIXTY-SIX-H of this title may  be  amended,  or  a
 local  law,  ordinance  or  resolution  may  be  adopted to continue any
 exemption claimed under such statutes by an enrolled member of an incor-
 porated volunteer fire company, fire department, or incorporated  volun-
 tary  ambulance service, to such deceased enrolled member's un-remarried
 spouse if such member is killed in the line of duty; provided,  however,
 that:
   §  2.  The opening paragraph of 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:
   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 OR FOUR HUNDRED
 SIXTY-SIX-H 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 incorporated volunteer fire
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10530-01-7

 S. 5375                             2
 
 company, fire department, or incorporated voluntary  ambulance  service;
 provided, however, that:
   §  3. 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
 taxable status dates occurring on or after such effective date.