Authorizes the extension by local law of a volunteer firefighter/volunteer ambulance worker property exemption to unremarried spouses of deceased 5 year members of volunteer fire companies or ambulance services.
STATE OF NEW YORK
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4060
2011-2012 Regular Sessions
IN SENATE
March 16, 2011
___________
Introduced by Sen. JOHNSON -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to a tax
exemption for un-remarried spouses of deceased members of volunteer
fire companies or volunteer ambulance services; and to repeal section
466-h of such law relating thereto
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2 chapter 305 of the laws of 2006, is REPEALED and a new section 466-k is
3 added to read as follows:
4 § 466-k. Un-remarried spouses of deceased volunteer firefighters or
5 volunteer ambulance workers. Any local law or ordinance adopted pursuant
6 to sections four hundred sixty-six, four hundred sixty-six-a, four
7 hundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-six-d,
8 four hundred sixty-six-e, four hundred sixty-six-f, four hundred sixty-
9 six-g, four hundred sixty-six-h, four hundred sixty-six-i or four
10 hundred sixty-six-j of this title may be separately amended, or a local
11 law, ordinance or resolution may be separately adopted to continue an
12 exemption, reinstate a pre-existing exemption or allow an exemption to
13 be granted even if the deceased volunteer firefighter had not been
14 receiving the exemption prior to his or her death to an un-remarried
15 spouse of a deceased enrolled member of an incorporated volunteer fire
16 company, fire department, or incorporated voluntary ambulance service;
17 provided, however, that:
18 1. such un-remarried spouse is certified by the authority having
19 jurisdiction for the incorporated volunteer fire company, fire depart-
20 ment or incorporated voluntary ambulance service as an un-remarried
21 spouse of a deceased enrolled member of such incorporated volunteer fire
22 company, fire department or incorporated voluntary ambulance service,
23 and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07170-01-1
S. 4060 2
1 2. such deceased volunteer had been an enrolled member for at least
2 five years.
3 § 2. This act shall take effect on the first of January next succeed-
4 ing the date on which it shall have become a law and shall apply to
5 taxable status dates occurring on or after such date.
