Relates to real property tax exemptions for volunteer firefighters and volunteer ambulance workers in certain counties; eliminates renewal application requirement under certain circumstances.

---

S1836-2011 Actions

• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 13, 2011: REFERRED TO LOCAL GOVERNMENT

S1836-2011 Memo

BILL NUMBER:S1836

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.

S1836-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    1836

                         2011-2012 Regular Sessions

                              I N  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