Senate Bill S4828

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4828
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 13, 2025
                                ___________
 
 Introduced  by  Sen. C. RYAN -- 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  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-m to read as follows:
   § 466-M. 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.
                                                            LBD09574-01-5
              

 S. 4828                             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  SUCH
 ENROLLED  MEMBER'S  LIFE AS LONG AS SUCH ENROLLED MEMBER'S PRIMARY RESI-
 DENCE 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.