Provides a tax exemption on real property owned by members of volunteer fire companies in counties with a population of more than 330,000 but less than 345,000.
STATE OF NEW YORK
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8893
IN ASSEMBLY
January 19, 2022
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Introduced by M. of A. LAWLER -- read once and referred to the Committee
on Real Property Taxation
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 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; certain county. 1. Real property
4 owned by an enrolled member of an incorporated volunteer fire company,
5 fire department or such enrolled member and spouse residing in any coun-
6 ty having a population of more than three hundred thirty thousand but
7 not more than three hundred forty-five thousand inhabitants, determined
8 in accordance with the latest decennial federal census, shall be exempt
9 from taxation to the extent of one hundred percent of the assessed value
10 of such property for city, village, town, part town, special district,
11 school district or county purposes, exclusive of special assessments,
12 provided that the governing body of a city, village, town, school
13 district or county, after a public hearing, adopts a local law, ordi-
14 nance or resolution providing therefor.
15 2. Such exemption shall not be granted to an enrolled member of an
16 incorporated volunteer fire company or fire department unless:
17 (a) the applicant resides in such county; provided that the applicant
18 need not reside in the city, town, school district or village which is
19 served by such incorporated volunteer fire company or fire department;
20 (b) the property is the primary residence of the applicant;
21 (c) the property is used exclusively for residential purposes;
22 provided however, that in the event any portion of such property is not
23 used exclusively for the applicant's residence but is used for other
24 purposes, such portion shall be subject to taxation and the remaining
25 portion only shall be entitled to the exemption provided by this
26 section; and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14122-01-1
A. 8893 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 five years. It shall be the duty and responsi-
5 bility of the municipality which adopts a local law, ordinance or resol-
6 ution pursuant to this section to determine the procedure for certif-
7 ication.
8 3. Any enrolled member of an incorporated volunteer fire company or
9 fire department who accrues more than twenty years of active service and
10 is so certified by the authority having jurisdiction for the incorpo-
11 rated volunteer fire company or fire department, shall be granted the
12 one hundred percent exemption as authorized by this section for the
13 remainder of his or her life as long as his or her primary residence is
14 located within such county provided that the governing body of a city,
15 village, town, school district or county, after a public hearing, adopts
16 a local law, ordinance or resolution providing therefor.
17 4. Application for such exemption shall be filed with the assessor or
18 other agency, department or office designated by the municipality offer-
19 ing such exemption on or before the taxable status date on a form as
20 prescribed by the commissioner.
21 5. No applicant who is a volunteer firefighter who by reason of such
22 status is receiving any benefit under the provisions of this article on
23 the effective date of this section shall suffer any diminution of such
24 benefit because of the provisions of this section.
25 § 2. This act shall take effect on the first of January next succeed-
26 ing the date on which it shall have become a law and shall apply to
27 taxable status dates occurring on or after such date.
