Assembly Bill A9096

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9096
 
                           I N  A S S E M B L Y
 
                             January 17, 2020
                                ___________
 
 Introduced by M. of A. CUSICK -- 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
   real property tax exemption for certain certified first responders
 
   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.  CERTIFIED  FIRST  RESPONDERS.  1.  REAL PROPERTY OWNED BY A
 CERTIFIED FIRST RESPONDER WHO IS DISABLED AS A  RESULT  OF  A  CERTIFIED
 WORLD  TRADE  CENTER  MEDICAL CONDITION SHALL BE EXEMPT FROM TAXATION TO
 THE EXTENT OF FIFTEEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR
 CITY, VILLAGE, TOWN, PART TOWN, SPECIAL  DISTRICT  OR  COUNTY  PURPOSES,
 EXCLUSIVE  OF SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF A
 CITY, VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC HEARING,  ADOPTS  A  LOCAL
 LAW,  ORDINANCE  OR  RESOLUTION  PROVIDING  THEREFOR;  PROVIDED FURTHER,
 HOWEVER, THAT SUCH EXEMPTION SHALL IN NO  EVENT  EXCEED  THREE  THOUSAND
 DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE ASSESS-
 ING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED.
   2.  SUCH EXEMPTION SHALL NOT BE GRANTED TO A CERTIFIED FIRST RESPONDER
 WHO IS DISABLED AS A RESULT OF A CERTIFIED WORLD  TRADE  CENTER  MEDICAL
 CONDITION UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT; AND
   (B)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 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.
   3.  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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11737-03-0

 A. 9096                             2
 
   4.  NO APPLICANT WHO IS A CERTIFIED FIRST RESPONDER WHO IS DISABLED AS
 A RESULT OF A CERTIFIED WORLD TRADE  CENTER  MEDICAL  CONDITION  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.