Relates to real property tax exemptions for volunteer firefighters and volunteer ambulance workers in certain counties; eliminates renewal application requirement under certain circumstances.
TITLE OF BILL: An act to amend the real property tax law, in relation to real property tax exemptions for volunteer firefighters and volunteer ambulance workers in certain counties
PURPOSE: This bill eliminates the annual renewal requirement of volunteer firefighters and volunteer ambulance workers.
SUMMARY OF PROVISIONS: Section one amends subdivision 4 of section 466-c of the Real Property Tax Law by specifying that once a property tax exemption has been granted, no renewal application shall be necessary, provided the property continues to be the primary residence of the applicant, and continues to otherwise qualify, and the authority having jurisdiction for the incorporated volunteer fire company or fire department, or incorporated voluntary ambulance service continues to certify the applicant as an enrolled member.
EXISTING LAW: Currently, once active volunteer firefighters and volunteer ambulance workers have accrued a minimum of five years of service, they are required to file an application with the town tax assessor by March 31st annually in order to be eligible to receive the tax credit in the following year.
JUSTIFICATION: Once a volunteer firefighter or volunteer ambulance worker has qualified for the real property tax exemption provided for under section 466-c of the RPTL, this bill will ensure they will continue to receive the tax exemption yearly without the need to file an annual application.
LEGISLATIVE HISTORY: 2010: S.8475 Rules
FISCAL IMPLICATIONS: None.
LOCAL FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This bill takes effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 1836 2011-2012 Regular Sessions IN SENATE January 13, 2011 ___________Introduced by Sen. FLANAGAN -- 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 real property tax exemptions for volunteer firefighters and volunteer ambulance workers in certain counties THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 4 of section 466-c of the real property tax law, as added by chapter 450 of the laws of 2002 and as further amended by section 1 of part W of chapter 56 of the laws of 2010, is amended to read as follows: 4. Application for such exemption shall be filed with the assessor or other agency, department or office designated by the municipality offer- ing such exemption on or before the taxable status date on a form as prescribed by the commissioner. ONCE GRANTED, THEREAFTER NO RENEWAL APPLICATION SHALL BE NECESSARY, PROVIDED THAT THE PROPERTY CONTINUES TO BE THE PRIMARY RESIDENCE OF THE APPLICANT, AND CONTINUES TO OTHERWISE QUALIFY, AND SO LONG AS THE AUTHORITY HAVING JURISDICTION FOR THE INCOR- PORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT, OR INCORPORATED VOLUNTARY AMBULANCE SERVICE CONTINUES TO CERTIFY THE APPLICANT AS AN ENROLLED MEMBER PURSUANT TO PARAGRAPH (D) OF SUBDIVISION TWO OF THIS SECTION. S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03008-02-1