Authorizes municipalities to offer a real property tax exemption to certain volunteers who live in that municipality but who serve in neighboring municipalities.
STATE OF NEW YORK
________________________________________________________________________
2121--A
2023-2024 Regular Sessions
IN ASSEMBLY
January 23, 2023
___________
Introduced by M. of A. STERN, LUPARDO, BUTTENSCHON, LUNSFORD, SHIMSKY,
JENSEN, BYRNES, MAHER, BARRETT, SLATER -- read once and referred to
the Committee on Real Property Taxation -- recommitted to the Commit-
tee on Real Property Taxation in accordance with Assembly Rule 3, sec.
2 -- 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 volunteer
firefighter and ambulance worker benefits
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. Extension of benefits. Any governing body of a city, village,
4 town, county, or school district that has provided a real property tax
5 exemption to volunteer firefighters and volunteer ambulance workers
6 serving the municipality in which they reside as authorized by this
7 chapter, notwithstanding any provision of this title to the contrary, is
8 hereby authorized to adopt a local law or resolution to extend such real
9 property tax exemption to any volunteer firefighter or volunteer ambu-
10 lance worker who provides such volunteer services to a neighboring city,
11 village, town, county, or school district.
12 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02305-02-4
