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A08892 Summary:

BILL NOA08892A
 
SAME ASNo Same As
 
SPONSORLawler
 
COSPNSRBrabenec, Schmitt
 
MLTSPNSR
 
Add §466-l, amd §466-a, RPT L
 
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 338,000 but less than 339,000.
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A08892 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         8892--A
 
                   IN ASSEMBLY
 
                                    January 19, 2022
                                       ___________
 
        Introduced by M. of A. LAWLER -- read once and referred to the Committee
          on  Real  Property  Taxation  --  committee  discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee
 
        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  three  hundred  thirty-
     8  eight thousand and less than three hundred thirty-nine thousand inhabit-
     9  ants,  based  upon  and recorded by the latest federal decennial census,
    10  shall be exempt from taxation to  the  extent  of  ten  percent  of  the
    11  assessed  value  of  such  property  for city, village, town, part town,
    12  special district, school district, fire  district  or  county  purposes,
    13  exclusive  of special assessments, provided that the governing body of a
    14  city, village, town, school district, fire district or county,  after  a
    15  public  hearing,  adopts  a local law, ordinance or resolution providing
    16  therefor.
    17    2. Such exemption shall not be granted to an  enrolled  member  of  an
    18  incorporated  volunteer  fire  company,  fire department or incorporated
    19  voluntary ambulance service residing in such county unless:
    20    (a) the applicant resides in the city, town or village which is served
    21  by such incorporated volunteer fire company or fire department or incor-
    22  porated voluntary ambulance service;
    23    (b) the property is the primary residence of the applicant;
    24    (c)  the  property  is  used  exclusively  for  residential  purposes;
    25  provided  however, that in the event any portion of such property is not
    26  used exclusively for the applicant's residence but  is  used  for  other
    27  purposes,  such  portion  shall be subject to taxation and the remaining
    28  portion only shall  be  entitled  to  the  exemption  provided  by  this
    29  section; and
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14049-03-2

        A. 8892--A                          2
 
     1    (d) the applicant has been certified by the authority having jurisdic-
     2  tion  for  the incorporated volunteer fire company or fire department as
     3  an enrolled member of such incorporated volunteer fire company  or  fire
     4  department for at least two years or the applicant has been certified by
     5  the  authority  having jurisdiction for the incorporated voluntary ambu-
     6  lance service as an enrolled member of such incorporated voluntary ambu-
     7  lance service for at least two years. It shall be the duty and responsi-
     8  bility of the municipality, school district and/or fire  district  which
     9  adopts  a local law, ordinance or resolution pursuant to this section to
    10  determine the procedure for certification.
    11    3. Any enrolled member of an incorporated volunteer fire company, fire
    12  department or incorporated voluntary ambulance service who accrues  more
    13  than twenty years of active service and is so certified by the authority
    14  having  jurisdiction  for  the incorporated volunteer fire company, fire
    15  department or incorporated voluntary ambulance service, shall be granted
    16  the ten percent exemption as authorized by this section for the  remain-
    17  der  of  his  or  her  life  as  long as his or her primary residence is
    18  located within such county provided that the governing body of  a  city,
    19  village,  town, school district, fire district or county, after a public
    20  hearing, adopts a local law, ordinance or resolution providing therefor.
    21    4. Application for such exemption shall be filed with the assessor  or
    22  other  agency,  department  or  office  designated  by the municipality,
    23  school district and/or fire  district  offering  such  exemption  on  or
    24  before  the  taxable  status date on a form as prescribed by the commis-
    25  sioner.
    26    5. No applicant who is a volunteer firefighter or volunteer  ambulance
    27  worker  who  by reason of such status is receiving any benefit under the
    28  provisions of this article on the effective date of this  section  shall
    29  suffer  any diminution of such benefit because of the provisions of this
    30  section.
    31    § 2. The section heading and subdivision 1 of  section  466-a  of  the
    32  real  property  tax  law, the section heading as added by chapter 617 of
    33  the laws of 1999, and subdivision 1 as amended by  chapter  433  of  the
    34  laws of 2002, are amended to read as follows:
    35    Volunteer firefighters and volunteer ambulance workers; certain [coun-
    36  ties] county.  1. Real property owned by an enrolled member of an incor-
    37  porated  volunteer  fire company, fire department or incorporated volun-
    38  tary ambulance service or such enrolled member and  spouse  residing  in
    39  any county [having a population of more than two hundred sixty-one thou-
    40  sand inhabitants but less than two hundred seventy thousand inhabitants,
    41  determined in accordance with the 1990 federal census, or in any county]
    42  having  a  population  of  more than ninety-eight thousand seven hundred
    43  inhabitants but less than ninety-nine thousand  inhabitants,  as  deter-
    44  mined by the latest federal decennial census, shall be exempt from taxa-
    45  tion to the extent of ten percent of the assessed value of such property
    46  for city, village, town, part town, special district or county purposes,
    47  exclusive  of special assessments, provided that the governing body of a
    48  city, village, town or county, after a public hearing,  adopts  a  local
    49  law,  ordinance  or  resolution  providing  therefor;  provided further,
    50  however, that such exemption shall in no  event  exceed  three  thousand
    51  dollars multiplied by the latest state equalization rate for the assess-
    52  ing unit in which such real property is located.
    53    §  3. This act shall take effect on the first of January next succeed-
    54  ing the date on which it shall have become a  law  and  shall  apply  to
    55  taxable status dates occurring on or after such date.
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