Authorizes the town of Malta, county of Saratoga, to adopt a local law providing for a partial abatement of town taxes assessed for the funding of town emergency services, for volunteer firefighters and volunteer ambulance workers.
STATE OF NEW YORK
________________________________________________________________________
2155
2011-2012 Regular Sessions
IN SENATE
January 18, 2011
___________
Introduced by Sen. McDONALD -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT in relation to authorizing the town of Malta, county of Saratoga,
to adopt a local law providing for a partial abatement of town taxes
for volunteer firefighters and volunteer ambulance workers
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Abatement of town taxes in the town of Malta, county of
2 Saratoga. Notwithstanding any provision of law to the contrary, the town
3 board of the town of Malta, county of Saratoga, may provide by local law
4 for the partial abatement of town real property taxes pursuant to this
5 act.
6 § 2. Eligible property. The property of volunteer firefighters and
7 volunteer ambulance workers shall be eligible to receive the abatement
8 provided by this act.
9 § 3. Procedure. No separate application shall be required for the
10 abatement. The town tax receiver shall compute and apply the abatement
11 when extending the tax on eligible property. Eligibility for such abate-
12 ment shall be determined annually. A property that becomes eligible for
13 a year subsequent to the initial year in which such abatement is author-
14 ized by local law shall receive the abatement for such subsequent year
15 and for each year thereafter while it remains eligible and until author-
16 ization for the abatement expires. If eligibility for the abatement or
17 the amount of the abatement changes after the extension of taxes, the
18 assessor shall notify the appropriate official responsible for the
19 collection or refund of taxes, who shall calculate and impose or refund
20 the difference in taxes accordingly.
21 § 4. Computation of abatement. The abatement granted pursuant to this
22 act shall eliminate all of the tax that results from the funding of town
23 emergency services. It shall not limit tax increases in the town tax
24 that result from actual changes in the value of property or from subse-
25 quent town tax rate increases or increases in taxes other than the town
26 tax.
27 § 5. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01463-01-1
