Relates to exempting un-remarried spouses of paid or volunteer firefighters, ambulance workers or police officers who have fallen in the line of duty from all or a portion of their real property taxes.
STATE OF NEW YORK
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S. 2906 A. 3352
2013-2014 Regular Sessions
SENATE - ASSEMBLY
January 24, 2013
___________
IN SENATE -- Introduced by Sen. BALL -- read twice and ordered printed,
and when printed to be committed to the Committee on Local Government
IN ASSEMBLY -- Introduced by M. of A. KATZ, RAIA, TENNEY, McLAUGHLIN --
Multi-Sponsored by -- M. of A. BARCLAY, CROUCH -- read once and
referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exempting
un-remarried spouses of paid or volunteer fire fighters, ambulance
workers or police officers who have fallen in the line of duty from
all or a portion of their real property taxes on their primary resi-
dence
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 466-h of the real property tax law, as added by
2 chapter 305 of the laws of 2006, is amended to read as follows:
3 § 466-h. Un-remarried spouses of deceased volunteer or paid firefight-
4 ers or [volunteer] paid ambulance workers or police officers. [Any
5 local law or ordinance adopted pursuant to sections four hundred sixty-
6 six, four hundred sixty-six-a, four hundred sixty-six-b, four hundred
7 sixty-six-c, four hundred sixty-six-d, four hundred sixty-six-e, four
8 hundred sixty-six-f or four hundred sixty-six-g of this title may be
9 separately amended, or a local law, ordinance or resolution may be sepa-
10 rately adopted to continue an exemption or reinstate a pre-existing
11 exemption to an un-remarried spouse of a deceased enrolled member of an
12 incorporated volunteer fire company, fire department, or incorporated
13 voluntary ambulance service; provided, however,] A town, village or
14 county may adopt a local law or ordinance allowing an un-remarried
15 spouse of a paid or volunteer firefighter, ambulance worker or police
16 officer to be exempt from a portion or all of the real property taxes
17 imposed under this chapter provided, that:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07364-01-3
S. 2906 2 A. 3352
1 1. such un-remarried spouse is certified by the authority having
2 jurisdiction [for the incorporated volunteer fire company, fire depart-
3 ment or incorporated voluntary ambulance service] as an un-remarried
4 spouse of a deceased enrolled member of such incorporated [volunteer]
5 fire company, fire department [or], incorporated [voluntary] ambulance
6 service or police force, and
7 2. such deceased volunteer [had been an enrolled member for at least
8 twenty years] died in the line of duty, and
9 3. [such deceased volunteer and un-remarried spouse had been receiving
10 the exemption for such property prior to the death of such volunteer]
11 such exemption shall apply only to the primary residence of the un-re-
12 married spouse.
13 § 2. This act shall take effect immediately.
