Rpld §1, Chap of 2024 (as proposed in S.2159-A & A.1640-A); add §466-n, RPT L
Provides eligibility for a property tax exemption for enrolled members of a volunteer ocean rescue squad in certain municipalities upon the adoption of a local law, ordinance or resolution.
STATE OF NEW YORK
________________________________________________________________________
782
2025-2026 Regular Sessions
IN SENATE(Prefiled)
January 8, 2025
___________
Introduced by Sen. PALUMBO -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the real property tax law, in relation to a property tax
exemption for ocean rescue squad members in certain municipalities;
and to repeal section 1 of a chapter of the laws of 2024 relating to
the eligibility of enrolled members of the East Hampton Volunteer
Ocean Rescue and Auxiliary Squad for a tax exemption on real property,
as proposed in legislative bills numbers S. 2159-A and A.1640-A
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-n to read as follows:
3 § 466-n. Ocean rescue squad members; certain municipalities. 1. (a)
4 Real property owned by an enrolled member of an ocean rescue squad, or
5 such enrolled member and spouse, residing in a town with a population
6 between twenty-eight thousand three hundred seventy and twenty-eight
7 thousand four hundred according to the two thousand twenty census shall
8 be exempt from taxation to the extent of up to ten percent of the
9 assessed value of such property for city, village, town, part town,
10 special district, school district, fire district or county purposes,
11 exclusive of special assessments, provided that the governing body of a
12 city, village, town, school district, fire district or county, after a
13 public hearing, adopts a local law, ordinance or resolution providing
14 therefor.
15 (b) For the purposes of this section, an ocean rescue squad shall mean
16 an entity that has been deemed as an emergency rescue squad and first
17 aid squad by resolution of the governing body of each municipality
18 pursuant to state law or special act of the legislature.
19 2. Such exemption shall not be granted to an enrolled member of an
20 ocean rescue squad residing in such town unless:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02937-01-5
S. 782 2
1 (a) the applicant resides in the city, town or village which is served
2 by such ocean rescue squad;
3 (b) the property is the primary residence of the applicant;
4 (c) the property is used exclusively for residential purposes;
5 provided however, that in the event any portion of such property is not
6 used exclusively for the applicant's residence but is used for other
7 purposes, such portion shall be subject to taxation and the remaining
8 portion only shall be entitled to the exemption provided by this
9 section; and
10 (d) the applicant has been certified by the authority having jurisdic-
11 tion for the ocean rescue squad, as determined by the governing body of
12 a city, village, town, school district, fire district or county;
13 provided, however, that such governing body shall establish a minimum
14 service requirement for each applicant between two years of service and
15 five years of service. It shall be the duty and responsibility of the
16 governing body of each municipality to determine the procedure for
17 certification.
18 3. Any enrolled member of an ocean rescue squad who accrues more than
19 twenty years of active service and is so certified by the authority
20 having jurisdiction for such ocean rescue squad, shall be granted the
21 ten percent exemption as authorized by this section for the remainder of
22 their life as long as their primary residence is located within such
23 applicable town provided that the governing body of each municipality
24 after a public hearing, adopts a local law, ordinance or resolution
25 providing therefor.
26 4. Any local law or ordinance adopted pursuant to this section may be
27 separately amended, or a local law, ordinance or resolution may be sepa-
28 rately adopted to continue an exemption or reinstate a pre-existing
29 exemption claimed under such statutes by an enrolled member of an ocean
30 rescue squad, to such deceased enrolled member's un-remarried spouse if
31 such member is killed in the line of duty; provided, however, that:
32 (a) such un-remarried spouse is certified by the authority having
33 jurisdiction for the applicable ocean rescue squad as an un-remarried
34 spouse of an enrolled member of an ocean rescue squad who was killed in
35 the line of duty;
36 (b) such deceased member had been an enrolled member for at least five
37 years; and
38 (c) such deceased member had been receiving the exemption prior to
39 their death.
40 5. Any local law or ordinance adopted pursuant to this section may be
41 separately amended, or a local law, ordinance or resolution may be sepa-
42 rately adopted to continue an exemption or reinstate a pre-existing
43 exemption to an un-remarried spouse of a deceased enrolled member of an
44 ocean rescue squad; provided, however, that:
45 (a) such un-remarried spouse is certified by the authority having
46 jurisdiction for the applicable ocean rescue squad as an un-remarried
47 spouse of a deceased enrolled member of such incorporated ocean rescue
48 squad;
49 (b) such deceased member had been an enrolled member for at least
50 twenty years; and
51 (c) such deceased member and un-remarried spouse had been receiving
52 the exemption for such property prior to the death of such member.
53 6. Application for such exemption shall be filed with the assessor or
54 other agency, department or office designated by the municipality,
55 school district and/or fire district offering such exemption on or
S. 782 3
1 before the taxable status date on a form as prescribed by the commis-
2 sioner.
3 7. No applicant who is an ocean rescue squad member who by reason of
4 such status is receiving any benefit under the provisions of this arti-
5 cle on the effective date of this section shall suffer any diminution of
6 such benefit because of the provisions of this section.
7 § 2. Section 1 of a chapter of the laws of 2024 relating to the eligi-
8 bility of enrolled members of the East Hampton Volunteer Ocean Rescue
9 and Auxiliary Squad for a tax exemption on real property, as proposed in
10 legislative bills numbers S. 2159-A and A.1640-A, is REPEALED.
11 § 3. This act shall take effect on the same date and in the same
12 manner as a chapter of the laws of 2024 relating to the eligibility of
13 enrolled members of the East Hampton Volunteer Ocean Rescue and Auxilia-
14 ry Squad for a tax exemption on real property, as proposed in legisla-
15 tive bills numbers S. 2159-A and A.1640-A, takes effect.
