S T A T E O F N E W Y O R K
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10235
I N A S S E M B L Y
May 15, 2024
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Introduced by COMMITTEE ON RULES -- (at request of M. of A. Stern) --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to a real proper-
ty tax exemption for un-remarried spouses of volunteer firefighters or
volunteer ambulance workers killed in the line of duty
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 4 of section 466-a of the real property tax
law, as added by chapter 670 of the laws of 2022, is amended to read as
follows:
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] THE MINIMUM NUMBER OF YEARS OF SERVICE, BETWEEN TWO AND
FIVE YEARS, ESTABLISHED BY THE MUNICIPALITY UNDER THIS SECTION; and
(c) such deceased volunteer had been receiving the exemption prior to
[his or her] THEIR death.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15456-01-4