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.
STATE OF NEW YORK
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1136
2023-2024 Regular Sessions
IN SENATE
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:
1 Section 1. The real property tax law is amended by adding a new
2 section 466-l to read as follows:
3 § 466-l. Volunteer firefighters and volunteer ambulance workers;
4 certain county. 1. Real property owned by an enrolled member of an
5 incorporated volunteer fire company, fire department or incorporated
6 voluntary ambulance service or such enrolled member and spouse residing
7 in any county having a population of more than two hundred eight thou-
8 sand and less than two hundred twenty thousand inhabitants, based upon
9 and recorded by the two thousand twenty federal census, shall be exempt
10 from taxation to the extent of ten percent of the assessed value of such
11 property for city, village, town, part town, special district, school
12 district, fire district or county purposes, exclusive of special assess-
13 ments, provided that the governing body of a city, village, town, school
14 district, fire district or county, after a public hearing, adopts a
15 local law, ordinance or resolution providing therefor.
16 2. Such exemption shall not be granted to an enrolled member of an
17 incorporated volunteer fire company, fire department or incorporated
18 voluntary ambulance service residing in such county unless:
19 (a) the applicant resides in the city, town or village which is served
20 by such incorporated volunteer fire company or fire department or incor-
21 porated voluntary ambulance service;
22 (b) the property is the primary residence of the applicant;
23 (c) the property is used exclusively for residential purposes;
24 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
1 used exclusively for the applicant's residence but is used for other
2 purposes, such portion shall be subject to taxation and the remaining
3 portion only shall be entitled to the exemption provided by this
4 section; and
5 (d) the applicant has been certified by the authority having jurisdic-
6 tion for the incorporated volunteer fire company or fire department as
7 an enrolled member of such incorporated volunteer fire company or fire
8 department for at least two years or the applicant has been certified by
9 the authority having jurisdiction for the incorporated voluntary ambu-
10 lance service as an enrolled member of such incorporated voluntary ambu-
11 lance service for at least two years. It shall be the duty and responsi-
12 bility of the municipality, school district and/or fire district which
13 adopts a local law, ordinance or resolution pursuant to this section to
14 determine the procedure for certification.
15 3. Any enrolled member of an incorporated volunteer fire company, fire
16 department or incorporated voluntary ambulance service who accrues more
17 than twenty years of active service and is so certified by the authority
18 having jurisdiction for the incorporated volunteer fire company, fire
19 department or incorporated voluntary ambulance service, shall be granted
20 the ten percent exemption as authorized by this section for the remain-
21 der of his or her life as long as his or her primary residence is
22 located within such county provided that the governing body of a city,
23 village, town, school district, fire district or county, after a public
24 hearing, adopts a local law, ordinance or resolution providing therefor.
25 4. Application for such exemption shall be filed with the assessor or
26 other agency, department or office designated by the municipality,
27 school district and/or fire district offering such exemption on or
28 before the taxable status date on a form as prescribed by the commis-
29 sioner.
30 5. No applicant who is a volunteer firefighter or volunteer ambulance
31 worker who by reason of such status is receiving any benefit under the
32 provisions of this article on the effective date of this section shall
33 suffer any diminution of such benefit because of the provisions of this
34 section.
35 § 2. This act shall take effect on the first of January next succeed-
36 ing the date on which it shall have become a law and shall apply to
37 taxable status dates occurring on or after such date.
