The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9131
 
                             I N  S E N A T E
 
                               May 10, 2022
                                ___________
 
 Introduced  by  Sen. REICHLIN-MELNICK -- 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 providing  all
   local  governments with the option to provide a property tax exemption
   to volunteer firefighters and  volunteer  ambulance  workers;  and  to
   repeal various provisions of the real property tax law relating there-
   to
 
   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-a to read as follows:
   §  466-A.  VOLUNTEER  FIREFIGHTERS AND VOLUNTEER AMBULANCE WORKERS. 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  SHALL
 BE  EXEMPT  FROM  TAXATION  TO  THE  EXTENT  OF UP TO 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;
   (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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15549-05-2

 S. 9131                             2
 
 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, FIRE DEPARTMENT, OR
 VOLUNTARY AMBULANCE SERVICE AS AN ENROLLED MEMBER OF  SUCH  INCORPORATED
 VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT, OR VOLUNTARY AMBULANCE SERVICE,
 AS  DETERMINED  BY  THE  GOVERNING BODY OF A CITY, VILLAGE, TOWN, SCHOOL
 DISTRICT, FIRE DISTRICT OR COUNTY; PROVIDED, HOWEVER, THAT SUCH  GOVERN-
 ING  BODY  SHALL ESTABLISH A MINIMUM SERVICE REQUIREMENT FOR EACH APPLI-
 CANT BETWEEN TWO YEARS OF SERVICE AND FIVE YEARS OF SERVICE. IT SHALL BE
 THE DUTY AND RESPONSIBILITY OF THE GOVERNING BODY OF EACH  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. UN-REMARRIED SPOUSES OF VOLUNTEER FIREFIGHTERS OR  VOLUNTEER  AMBU-
 LANCE  WORKERS  KILLED  IN  THE LINE OF DUTY. ANY LOCAL LAW OR ORDINANCE
 ADOPTED PURSUANT TO THIS SECTION 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 CLAIMED UNDER SUCH STAT-
 UTES BY AN ENROLLED MEMBER OF AN INCORPORATED  VOLUNTEER  FIRE  COMPANY,
 FIRE  DEPARTMENT,  OR  INCORPORATED VOLUNTARY AMBULANCE SERVICE, TO SUCH
 DECEASED ENROLLED MEMBER'S UN-REMARRIED SPOUSE IF SUCH MEMBER IS  KILLED
 IN THE LINE OF DUTY; PROVIDED, HOWEVER, THAT:
   (A)  SUCH  UN-REMARRIED  SPOUSE  IS  CERTIFIED BY THE AUTHORITY HAVING
 JURISDICTION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY,  FIRE  DEPART-
 MENT  OR  INCORPORATED  VOLUNTARY  AMBULANCE  SERVICE AS AN UN-REMARRIED
 SPOUSE OF AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE  COMPA-
 NY,  FIRE DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO WAS
 KILLED IN THE LINE OF DUTY; AND
   (B) SUCH DECEASED VOLUNTEER HAD BEEN AN ENROLLED MEMBER  FOR  AT LEAST
 FIVE YEARS; AND
   (C) SUCH DECEASED VOLUNTEER HAD BEEN RECEIVING THE EXEMPTION PRIOR  TO
 HIS OR HER DEATH.
   5.  UN-REMARRIED  SPOUSES OF DECEASED VOLUNTEER FIREFIGHTERS OR VOLUN-
 TEER AMBULANCE WORKERS. ANY LOCAL LAW OR ORDINANCE ADOPTED  PURSUANT  TO
 THIS  SECTION  MAY  BE  SEPARATELY AMENDED, OR A LOCAL LAW, ORDINANCE OR
 RESOLUTION MAY BE SEPARATELY ADOPTED TO CONTINUE AN EXEMPTION  OR  REIN-
 STATE  A  PRE-EXISTING EXEMPTION TO AN UN-REMARRIED SPOUSE OF A DECEASED
 ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE  DEPART-
 MENT,  OR  INCORPORATED  VOLUNTARY AMBULANCE SERVICE; PROVIDED, HOWEVER,
 THAT:
   (A) SUCH UN-REMARRIED SPOUSE IS  CERTIFIED  BY  THE  AUTHORITY  HAVING
 JURISDICTION  FOR  THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPART-
 MENT OR INCORPORATED VOLUNTARY  AMBULANCE  SERVICE  AS  AN  UN-REMARRIED
 SPOUSE OF A DECEASED ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE
 S. 9131                             3

 COMPANY,  FIRE  DEPARTMENT  OR INCORPORATED VOLUNTARY AMBULANCE SERVICE;
 AND
   (B)  SUCH  DECEASED VOLUNTEER HAD BEEN AN ENROLLED MEMBER FOR AT LEAST
 TWENTY YEARS; AND
   (C) SUCH DECEASED VOLUNTEER AND UN-REMARRIED SPOUSE HAD BEEN RECEIVING
 THE EXEMPTION FOR SUCH PROPERTY PRIOR TO THE DEATH OF SUCH VOLUNTEER.
   6. 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.
   7. 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.
   8. ANY CITY, VILLAGE, TOWN, SCHOOL DISTRICT, FIRE DISTRICT  OR  COUNTY
 THAT  CURRENTLY, THROUGH LOCAL LAW, ORDINANCE OR RESOLUTION, PROVIDES AN
 EXEMPTION FROM TAXATION FOR AN ENROLLED MEMBER OF AN INCORPORATED VOLUN-
 TEER FIRE COMPANY, FIRE DEPARTMENT OR INCORPORATED  VOLUNTARY  AMBULANCE
 SERVICE,  SUCH  ENROLLED  MEMBER  AND  SPOUSE, OR AN UN-REMARRIED SPOUSE
 SHALL BE AUTHORIZED TO CONTINUE  TO  PROVIDE  SUCH  EXEMPTION,  PROVIDED
 HOWEVER,  SUCH  CITY,  VILLAGE,  TOWN, SCHOOL DISTRICT, FIRE DISTRICT OR
 COUNTY SHALL ADOPT A LOCAL LAW, ORDINANCE OR RESOLUTION  TO  CONFORM  TO
 THE  PROVISIONS  OF  THIS  SECTION  NO  LATER THAN THREE YEARS AFTER THE
 EFFECTIVE DATE OF THIS SECTION.
   9. NOTICE TO AFFECTED MUNICIPALITIES. ON OR  BEFORE  DECEMBER  THIRTY-
 FIRST, TWO THOUSAND TWENTY-TWO, IT SHALL BE THE DUTY OF THE COMMISSIONER
 OR  HER  OR HIS DESIGNEES TO NOTIFY OR CAUSE TO BE NOTIFIED, IN A MANNER
 PRESCRIBED BY THE COMMISSIONER, THE CHIEF EXECUTIVE OFFICER OF EACH  AND
 ANY MUNICIPALITY IN WHICH FORMER SECTIONS FOUR HUNDRED SIXTY-SIX-A, FOUR
 HUNDRED SIXTY-SIX-B, FOUR HUNDRED SIXTY-SIX-C, FOUR HUNDRED SIXTY-SIX-D,
 FOUR  HUNDRED SIXTY-SIX-F, FOUR HUNDRED SIXTY-SIX-G, FOUR HUNDRED SIXTY-
 SIX-H, FOUR HUNDRED SIXTY-SIX-I,  FOUR  HUNDRED  SIXTY-SIX-J,  AND  FOUR
 HUNDRED  SIXTY-SIX-K  OF  THE  REAL  PROPERTY  TAX  LAW  APPLY,  OF  THE
 PROVISIONS OF THE CHAPTER OF THE LAWS OF TWO  THOUSAND  TWENTY-TWO  THAT
 ADDED THIS SECTION.
   §  2.  Sections  466-a  as  added  by chapter 617 of the laws of 1999,
 466-b, 466-c, 466-d, 466-e, 466-f, 466-g, 466-h, 466-i, 466-j and  466-k
 of the real property tax law are REPEALED.
   §  3.  This act shall take effect immediately; provided, however, that
 section two of this act shall take effect three years after  the  effec-
 tive date of this act.