Provides a real property tax exemption for certain members of volunteer fire companies and ambulance services in any county, having a population of more than 155,000 and less than 160,000 as determined in accordance with the latest decennial census, and its municipalities to the extent of ten percent of assessed value of such property, upon the election of the county or municipality.

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S2504B-2011 Actions

• Jun 8, 2012: PRINT NUMBER 2504B
• Jun 8, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• May 15, 2012: PRINT NUMBER 2504A
• May 15, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 24, 2011: REFERRED TO LOCAL GOVERNMENT

S2504B-2011 Memo

BILL NUMBER:S2504B

TITLE OF BILL:
An act to amend the real property tax law, in relation to providing a
tax exemption on real property owned by members of volunteer fire compa-
nies or voluntary ambulance services in certain counties and municipal
corporations therein

PURPOSE:
To allow Rensselaer County to provide a ten percent (10%) real property
tax exemption for certain volunteer firefighters and volunteer ambulance
workers.

SUMMARY OF PROVISIONS:
Section 466-k (1) provides that an enrolled volunteer firefighter or
ambulance worker shall be exempt from real property and school taxation
to the extent of 10%, however the exemption is not to exceed $3000
multiplied by the latest state equalization rate for the assessing unit.

Section 466-k (2) provides that this exemption shall apply to members
who live in the city, town or village in which they serve on the volun-
teer squad. The property must be the primary residence of the applicant
and used exclusively for residential purposes. The applicant must also
be certified by the authority having jurisdiction over the volunteer
squad that he or she has been a member for at least five years. The
municipality shall have the duty of determining what the procedure will
be for certification.

Section 466-k (3) provides that an enrolled member' of a volunteer fire
company or ambulance service who accrues more than twenty years of
active service shall be granted the ten percent exemption for the
remainder of his or her life.

Section 466-k (4) provides that the application for exemption shall be
made to the assessor.

Section 466-k (5) provides that no applicant shall suffer any diminution
of other benefits due to this article.

JUSTIFICATION:
Volunteer firefighters and volunteer ambulance workers provide a valu-
able service to their communities. These individuals receive no compen-
sation for their service, yet they commit themselves to helping their
community at its time of need. The recruitment and retention of quality
volunteer emergency personnel is a critical problem in Rensselaer County
and it is the intent of this legislation to provide an incentive for
individuals to serve their communities.

LEGISLATIVE HISTORY:
2007-2008: A.11147 - Real Property Taxation/S.6481 - Local Governments
A.6434 2010

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become law and shall apply to taxable status
dates occurring on or after such date.

S2504B-2011 Text

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

                                   2504--B

                         2011-2012 Regular Sessions

                              I N  SENATE

                              January 24, 2011
                                 ___________

  Introduced  by Sen. McDONALD -- read twice and ordered printed, and when
    printed to be committed to the Committee on Local Government -- recom-
    mitted to the Committee on Local Government in accordance with  Senate
    Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
    reprinted as amended and recommitted to said  committee  --  committee
    discharged, bill amended, ordered reprinted as amended and recommitted
    to said committee

  AN  ACT  to  amend the real property tax law, in relation to providing a
    tax exemption on real property owned  by  members  of  volunteer  fire
    companies  or  voluntary  ambulance  services  in certain counties and
    municipal corporations therein

    THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section  1.    The  real  property  tax law is amended by adding a new
  section 466-k to read as follows:

    S 466-K.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE  WORKERS;
  CERTAIN  COUNTIES.  1.  REAL  PROPERTY OWNED BY AN ENROLLED MEMBER OF AN
  INCORPORATED VOLUNTEER FIRE COMPANY,  FIRE  DEPARTMENT  OR  INCORPORATED
  VOLUNTARY  AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING
  IN ANY COUNTY HAVING A POPULATION OF MORE THAN  ONE  HUNDRED  FIFTY-FIVE
  THOUSAND  BUT  LESS  THAN  ONE  HUNDRED  SIXTY THOUSAND AS DETERMINED IN
  ACCORDANCE WITH THE LATEST DECENNIAL CENSUS, SHALL BE EXEMPT FROM  TAXA-
  TION TO THE EXTENT OF TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY
  FOR  CITY,  VILLAGE, TOWN, PART TOWN, SCHOOL DISTRICT, SPECIAL DISTRICT,
  OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT  THE
  GOVERNING  BODY  OF  A  CITY, VILLAGE, TOWN, SCHOOL DISTRICT, OR COUNTY,
  AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
  PROVIDING THEREFOR, PROVIDED FURTHER, HOWEVER, THAT SUCH EXEMPTION SHALL
  IN NO EVENT EXCEED THREE THOUSAND DOLLARS MULTIPLIED BY THE LATEST STATE
  EQUALIZATION  RATE FOR THE ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
  LOCATED.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD01507-06-2

 S. 2504--B                          2

    2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN  ENROLLED  MEMBER  OF  AN
  INCORPORATED  VOLUNTEER  FIRE  COMPANY,  FIRE DEPARTMENT OR INCORPORATED
  VOLUNTARY AMBULANCE SERVICE RESIDING IN SUCH COUNTY UNLESS:

    (A)  THE  APPLICANT  RESIDES  IN  THE  CITY, TOWN, OR VILLAGE WHICH IS
  SERVED BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR
  INCORPORATED VOLUNTARY AMBULANCE SERVICE;
    (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
    (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
  PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
  USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT  IS  USED  FOR  OTHER
  PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
  PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
  SECTION; AND
    (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
  TION  FOR  THE INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT AS
  AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE COMPANY  OR  FIRE
  DEPARTMENT  FOR  AT LEAST FIVE YEARS OR THE APPLICANT HAS BEEN CERTIFIED
  BY THE AUTHORITY HAVING  JURISDICTION  FOR  THE  INCORPORATED  VOLUNTARY
  AMBULANCE  SERVICE  AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY
  AMBULANCE SERVICE FOR AT LEAST FIVE YEARS. IT  SHALL  BE  THE  DUTY  AND
  RESPONSIBILITY  OF  THE MUNICIPALITY WHICH ADOPTS A LOCAL LAW, ORDINANCE
  OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE  THE  PROCEDURE  FOR
  CERTIFICATION.
    3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
  DEPARTMENT  OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO ACCRUES MORE
  THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY
  HAVING JURISDICTION FOR THE INCORPORATED VOLUNTEER  FIRE  COMPANY,  FIRE
  DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
  THE  TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAIN-
  DER OF HIS OR HER LIFE AS LONG  AS  HIS  OR  HER  PRIMARY  RESIDENCE  IS
  LOCATED  WITHIN  SUCH COUNTY PROVIDED THAT THE GOVERNING BODY OF A CITY,
  VILLAGE, TOWN, SCHOOL DISTRICT,  OR  COUNTY,  AFTER  A  PUBLIC  HEARING,
  ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
    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.
    5.  NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE
  WORKER WHO BY REASON OF SUCH STATUS IS RECEIVING ANY BENEFIT  UNDER  THE
  PROVISIONS  OF  THIS ARTICLE ON THE EFFECTIVE DATE OF THIS SECTION SHALL
  SUFFER ANY DIMINUTION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF  THIS
  SECTION.
    S  2. This act shall take effect on the first of January next succeed-
  ing the date on which it shall have become a  law  and  shall  apply  to
  taxable status dates occurring on or after such date.