NY State Senate Bill 2023-S1136

Senate Bill S1136

2023-2024 Legislative Session

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in a certain county

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Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to local government
Jan 10, 2023	referred to local government

co-Sponsors

2023-S1136 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §466-l, RPT L
Versions Introduced in 2021-2022 Legislative Session:: S8425

2023-S1136 (ACTIVE) - Summary

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in counties with a population of more than 208,000 but less than 220,000.

2023-S1136 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S1136

SPONSOR: ORTT
 
TITLE OF BILL:

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 compa-
nies or voluntary ambulance services in a certain county

 
PURPOSE:

This bill would allow certain counties and its localities to enact a
local law, ordinance or resolution providing eligible volunteer fire-
fighters and ambulance workers a 10% real property tax exemption off the
assessed value of such property for city, village, town, part town,
special district, school district, fire district or county purposes.

 
SUMMARY OF PROVISIONS:

Section 1 - adds a new section 466-k to the Real Property Tax Law to
provide that in any county having a population of more than 208,000
residents but less than 220,000 residents, based on and recorded by the

two thousand twenty federal census. Any unit of local government may opt
to provide a real property tax exemption on residential property owned
by a volunteer firefighter or emergency worker. The bill further stipu-
lates that the enrolled member would have to have been a member of the
qualifying organization for two years.

Section 2 - contains the effective date.

 
JUSTIFICATION:

Volunteer firefighters and volunteer ambulance workers-provide a valu-
able service to their communities,. These individuals receive no compen-
sation for their service, yet they commit themselves to helping their
community in times of need. The recruitment and retention of quality
volunteer emergency personnel is a serious problem in Niagara County and
it is the intent of this legislation to provide an incentive for indi-
viduals to serve their communities.

 
PRIOR LEGISLATIVE HISTORY:

2021-2022: S. 8425 Referred to Local Government

 
FISCAL IMPLICATIONS:

None to the State. A small shift in the local real property tax base in
localities that choose to opt into this program.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
status dates occurring on or after such date.

2023-S1136 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1136
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 10, 2023
                                ___________
 
 Introduced  by  Sen.  ORTT  --  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  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-l to read as follows:
   § 466-L.  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 TWO HUNDRED  EIGHT  THOU-
 SAND  AND  LESS THAN TWO HUNDRED TWENTY THOUSAND INHABITANTS, BASED UPON
 AND RECORDED BY THE TWO THOUSAND TWENTY 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 ASSESS-
 MENTS, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00645-01-3

 S. 1136                             2
 
 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.

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Senate Bill S1136

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Sponsored By

Robert G. Ortt