S T A T E O F N E W Y O R K
________________________________________________________________________
3645--A
2021-2022 Regular Sessions
I N A S S E M B L Y
January 28, 2021
___________
Introduced by M. of A. CUSICK, GRIFFIN -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
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. FOR PURPOSES OF THIS SECTION,
THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(A) "CERTIFIED FIRST RESPONDER" SHALL HAVE THE SAME MEANING AS DEFINED
PURSUANT TO SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW.
(B) "CERTIFIED WORLD TRADE CENTER MEDICAL CONDITION" SHALL MEAN A
MEDICAL CONDITION WHICH HAS BEEN CERTIFIED BY THE WORLD TRADE CENTER
HEALTH PROGRAM AS A COVERED CONDITION.
2. 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 ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
LOCATED.
3. 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:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01118-03-1
A. 3645--A 2
(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.
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 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.