S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4970
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 27, 2023
                                ___________
 
 Introduced by M. of A. HUNTER -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to  amend the real property tax law, in relation to authorizing
   certain exemptions from school district real property taxes for volun-
   teer firefighters
 
   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-l to read as follows:
   § 466-L. VOLUNTEER FIREFIGHTERS; ALTERNATIVE EXEMPTION. 1.  REAL PROP-
 ERTY OWNED BY AN ENROLLED  MEMBER  OF  AN  INCORPORATED  VOLUNTEER  FIRE
 COMPANY  OR  FIRE DEPARTMENT OR SUCH ENROLLED MEMBER AND SPOUSE SHALL BE
 EXEMPT FROM TAXATION OF SUCH  PROPERTY  FOR  SCHOOL  DISTRICT  PURPOSES,
 EXCLUSIVE  OF SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF A
 SCHOOL DISTRICT, AFTER A PUBLIC HEARING, ADOPTS A LOCAL  LAW,  ORDINANCE
 OR  RESOLUTION  PROVIDING THEREFOR; PROVIDED FURTHER, HOWEVER, THAT SUCH
 EXEMPTION SHALL IN NO EVENT EXCEED TWELVE THOUSAND DOLLARS MULTIPLIED BY
 THE LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT IN WHICH  SUCH
 REAL PROPERTY IS LOCATED.
   2.  SUCH  EXEMPTION  SHALL  NOT BE GRANTED TO AN ENROLLED MEMBER OF AN
 INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT RESIDING IN  SUCH
 SCHOOL DISTRICT UNLESS:
   (A)  THE  APPLICANT  RESIDES IN THE SCHOOL DISTRICT WHICH IS SERVED BY
 SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT;
   (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
 PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
 SECTION; AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07809-01-3
              

 A. 4970                             2
 
   (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 FIVE YEARS. IT SHALL BE THE DUTY  AND  RESPONSI-
 BILITY  OF  THE  SCHOOL  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 OR
 FIRE DEPARTMENT WHO ACCRUES MORE THAN TWENTY YEARS OF ACTIVE SERVICE AND
 IS SO CERTIFIED BY THE AUTHORITY HAVING JURISDICTION  FOR  THE  INCORPO-
 RATED  VOLUNTEER  FIRE  COMPANY  OR FIRE DEPARTMENT SHALL BE GRANTED THE
 EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAINDER OF HIS OR  HER
 LIFE  AS  LONG  AS  HIS  OR HER PRIMARY RESIDENCE IS LOCATED WITHIN SUCH
 SCHOOL  DISTRICT  PROVIDED  THAT  THE  GOVERNING  BODY  OF  SUCH  SCHOOL
 DISTRICT,  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 SCHOOL DISTRICT
 OFFERING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON  A  FORM
 PRESCRIBED BY THE COMMISSIONER.
   5.  NO  APPLICANT WHO IS A VOLUNTEER FIREFIGHTER 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 DUE TO THE RECEIPT OF A TAX EXEMPTION PROVIDED PURSUANT  TO  THE
 PROVISIONS OF THIS SECTION.
   § 2. This act shall take effect immediately.