Relates to an exemption for real property owned by an incorporated volunteer fire company or fire department; provides such property shall be removed from the tax rolls immediately by the county assessor without necessity of an application for exemption.
STATE OF NEW YORK
________________________________________________________________________
5777
2013-2014 Regular Sessions
IN ASSEMBLY
March 6, 2013
___________
Introduced by M. of A. McKEVITT, RAIA, JOHNS, MONTESANO, GRAF, KOLB, RA
-- Multi-Sponsored by -- M. of A. McDONOUGH, McLAUGHLIN -- read once
and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to an exemption
for real property owned by an incorporated volunteer fire company or
fire department
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 464 of the real property tax law is amended by
2 adding a new subdivision 4 to read as follows:
3 4. Real property owned by an incorporated volunteer fire company or
4 fire department created for the purpose of furnishing fire protection
5 that is used in a manner set forth in subdivision two of this section
6 shall be exempt from taxation from the date of purchase and shall be
7 removed from the tax rolls immediately by the county assessor without
8 the necessity of an application for exemption.
9 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03630-01-3
