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.
TITLE OF BILL: 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
PURPOSE OR GENERAL IDEA OF BILL: This legislation would exempt Town of Malta volunteer emergency services personnel from paying Town emergency services tax.
SUMMARY OF SPECIFIC PROVISIONS: The town of Malta will provide a partial tax abatement of town taxes to volunteer firefighters and volunteer ambulance workers. This act would eliminate the town emergency services tax for volunteer firefighters and volunteer EMS.
JUSTIFICATION: Volunteer firefighters and ambulance company workers in the Town of Malta provide a valuable service to members of the community. These workers absorb many costs over the years including training and cost of being certified and recertified. This exemption will help offset those costs and also encourage more local residents to become members of these volunteer organizations since they would receive a more meaningful benefit against their taxes.
PRIOR LEGISLATIVE HISTORY: 2008: A.6030 Referred to Local Governments 2007: A.6030 Referred to Local Governments 2006: A.11947 Referred to Local Governments
FISCAL IMPLICATIONS: None to state.
EFFECTIVE DATE: This act shall take effect immediately.
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: Section 1. Abatement of town taxes in the town of Malta, county of Saratoga. Notwithstanding any provision of law to the contrary, the town board of the town of Malta, county of Saratoga, may provide by local law for the partial abatement of town real property taxes pursuant to this act. S 2. Eligible property. The property of volunteer firefighters and volunteer ambulance workers shall be eligible to receive the abatement provided by this act. S 3. Procedure. No separate application shall be required for the abatement. The town tax receiver shall compute and apply the abatement when extending the tax on eligible property. Eligibility for such abate- ment shall be determined annually. A property that becomes eligible for a year subsequent to the initial year in which such abatement is author- ized by local law shall receive the abatement for such subsequent year and for each year thereafter while it remains eligible and until author- ization for the abatement expires. If eligibility for the abatement or the amount of the abatement changes after the extension of taxes, the assessor shall notify the appropriate official responsible for the collection or refund of taxes, who shall calculate and impose or refund the difference in taxes accordingly. S 4. Computation of abatement. The abatement granted pursuant to this act shall eliminate all of the tax that results from the funding of town emergency services. It shall not limit tax increases in the town tax that result from actual changes in the value of property or from subse- quent town tax rate increases or increases in taxes other than the town tax. S 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