Senate Bill S3102A

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3102--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Veterans, Homeland Securi-
   ty and Military Affairs -- committee discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 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.
              

                                                            LBD01118-02-1

 S. 3102--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.