S T A T E   O F   N E W   Y O R K
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                                  7644--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 19, 2021
                                ___________
 
 Introduced  by  M.  of A. LUNSFORD, WALLACE -- read once and referred to
   the Committee on Real Property Taxation -- reported  and  referred  to
   the Committee on Ways and Means -- 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 providing a
   tax exemption on real property owned  by  members  of  volunteer  fire
   companies or voluntary ambulance services in a certain county
 
   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.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE WORKERS;
 CERTAIN COUNTY. 1. REAL PROPERTY OWNED  BY  AN  ENROLLED  MEMBER  OF  AN
 INCORPORATED  VOLUNTEER  FIRE  COMPANY,  FIRE DEPARTMENT OR INCORPORATED
 VOLUNTARY AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE  RESIDING
 IN ANY COUNTY HAVING A POPULATION OF MORE THAN SEVEN HUNDRED THIRTY-FIVE
 THOUSAND  AND  LESS THAN SEVEN HUNDRED FIFTY THOUSAND INHABITANTS, BASED
 UPON AND RECORDED BY THE TWO  THOUSAND  TEN  FEDERAL  CENSUS,  SHALL  BE
 EXEMPT  FROM TAXATION TO THE EXTENT OF TEN PERCENT OF THE ASSESSED VALUE
 OF SUCH PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN,  SPECIAL  DISTRICT,
 SCHOOL  DISTRICT, FIRE DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL
 ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF A CITY, VILLAGE,  TOWN,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
 A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   2.  SUCH  EXEMPTION  SHALL  NOT BE GRANTED TO AN ENROLLED MEMBER OF AN
 INCORPORATED VOLUNTEER FIRE COMPANY,  FIRE  DEPARTMENT  OR  INCORPORATED
 VOLUNTARY AMBULANCE SERVICE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
 BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR INCOR-
 PORATED VOLUNTARY AMBULANCE SERVICE;
   (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11357-05-1

 A. 7644--A                          2
 
   (C)  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; AND
   (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
 TION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE  DEPARTMENT  AS
 AN  ENROLLED  MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE
 DEPARTMENT FOR AT LEAST TWO YEARS OR THE APPLICANT HAS BEEN CERTIFIED BY
 THE AUTHORITY HAVING JURISDICTION FOR THE INCORPORATED  VOLUNTARY  AMBU-
 LANCE SERVICE AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY AMBU-
 LANCE SERVICE FOR AT LEAST TWO YEARS. IT SHALL BE THE DUTY AND RESPONSI-
 BILITY  OF  THE MUNICIPALITY, SCHOOL DISTRICT AND/OR FIRE DISTRICT WHICH
 ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION  TO
 DETERMINE THE PROCEDURE FOR CERTIFICATION.
   3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
 DEPARTMENT  OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO ACCRUES MORE
 THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY
 HAVING JURISDICTION FOR THE INCORPORATED VOLUNTEER  FIRE  COMPANY,  FIRE
 DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
 THE  TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAIN-
 DER OF HIS OR HER LIFE AS LONG  AS  HIS  OR  HER  PRIMARY  RESIDENCE  IS
 LOCATED  WITHIN  SUCH COUNTY PROVIDED THAT THE GOVERNING BODY OF A CITY,
 VILLAGE, TOWN, SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY, AFTER A  PUBLIC
 HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   4.  APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
 OTHER AGENCY, DEPARTMENT  OR  OFFICE  DESIGNATED  BY  THE  MUNICIPALITY,
 SCHOOL  DISTRICT  AND/OR  FIRE  DISTRICT  OFFERING  SUCH EXEMPTION ON OR
 BEFORE THE TAXABLE STATUS DATE ON A FORM AS PRESCRIBED  BY  THE  COMMIS-
 SIONER.
   5.  NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE
 WORKER 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
 taxable status dates occurring on or after such date.