Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.
S T A T E O F N E W Y O R K
________________________________________________________________________
9774
I N A S S E M B L Y
April 9, 2024
___________
Introduced by M. of A. THIELE, HAWLEY -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing an
exemption from real property taxes for real property leased to an
ambulance company which is exclusively used and occupied by such ambu-
lance company for ambulance purposes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 1 and 2 of section 464 of the real property
tax law, as amended by chapter 476 of the laws of 2018, are amended to
read as follows:
1. Except as otherwise provided in subdivision two of this section,
real property owned by an incorporated association of present or former
volunteer firefighters, other than a business corporation, which is (a)
actually and exclusively used and occupied by such incorporated associ-
ation or (b) leased to the city, town, village or fire district in which
the real property is located and is actually and exclusively used and
occupied by such city, town, village or fire district for fire depart-
ment purposes or for the social and recreational use of the firefighters
and residents of the city, town, village or fire district, provided the
rent under any such lease does not exceed the amount of carrying, main-
tenance and depreciation charges or (c) leased to the school district in
which the real property is located and is actually and exclusively used
and occupied by such school district for school district purposes OR (D)
LEASED TO AN AMBULANCE COMPANY IN WHICH THE REAL PROPERTY IS LOCATED AND
IS ACTUALLY AND EXCLUSIVELY USED AND OCCUPIED BY SUCH AMBULANCE COMPANY
FOR AMBULANCE PURPOSES, provided the rent under any such lease does not
exceed the amount of carrying, maintenance and depreciation charges,
shall be exempt from taxation, but the total amount of the exemption to
any one incorporated association shall not exceed twenty thousand
dollars.
2. Notwithstanding the provisions of subdivision one of this section,
real property owned by an incorporated volunteer fire company or fire
department created for the purpose of furnishing fire protection which
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
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