Bill S2665-2011

Grants 10% real property tax exemption on seasonal residences to members of certain volunteer fire companies and departments on Fire Island

Grants a 10% real property tax exemption on seasonal residences to enrolled members of certain incorporated volunteer fire companies and departments on Fire Island, in the county of Suffolk, who are seasonal residents.

Details

Actions

  • Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
  • Jan 28, 2011: REFERRED TO LOCAL GOVERNMENT

Memo

BILL NUMBER:S2665

TITLE OF BILL: An act to amend the real property tax law, in relation to tax exemptions for members of certain volunteer fire companies and departments on Fire Island

PURPOSE: To grant a 10% real property tax exemption on seasonal residences to members of certain volunteer fire companies and departments on Fire Island.

SUMMARY OF PROVISIONS: Section 1 and 2 of the bill amends paragraphs (a) and (b) of subdivision 2 of section 466-c of the real property tax law to allow seasonal residents who are members of certain fire districts and departments located on Fire Island to receive a 10% real property tax exemption.

Section 3 of the bill amends subdivision 3 of section 466-c of the real property tax law to allow seasonal residents of Fire Island who accrue more than 20 years of active service as enrolled members of certain fire departments and districts a permanent 10% real property tax exemption for so long as such person maintains his or her seasonal residence. This exemption is contingent upon the town of Islip and Brookhaven adopting a local law, ordinance or resolution authorizing same.

Section 4 of the bill provides for the effective date.

EXISTING LAW: Current law authorizes a 10% real property tax exemption for volunteer firefighters and volunteer ambulance workers who maintain a primary residency in the area which is served by such volunteer fire company or fire department or incorporated volunteer ambulance service.

JUSTIFICATION: Volunteer firefighters are an important and devoted asset to local communities. In recognition of their importance, the state legislature passed laws that would allow localities to grant a 10% real property tax exemption to certified enrolled members of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service when their primary residence is located in the community they serve. On Fire Island, a unique situation exists where many of the volunteer firefighters who sacrifice their time and energy to serve the needs of the community are seasonal residents. Thus, many of the Fire Island volunteer firefighters do not qualify for the same real property tax exemption that the permanent resident firefighters

receive. This bill would allow those dedicated volunteer firefighters who own a summer home on Fire Island and who have served the community as a firefighter for at least five years to receive a 10% real property tax exemption.

LEGISLATIVE HISTORY: 2007-08: S.5448 - Referred to Local Government 2009-10: S.4411 - Referred to Local Government

FISCAL IMPLICATIONS: None to State.

LOCAL FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 2665 2011-2012 Regular Sessions IN SENATE January 28, 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 tax exemptions for members of certain volunteer fire companies and departments on Fire Island THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 2 of section 466-c of the real property tax law, as amended by chapter 9 of the laws of 2004, is amended to read as follows: (a) the applicant resides in the town which is served by such incorpo- rated volunteer fire company or fire department or incorporated volun- tary ambulance service; PROVIDED, HOWEVER, THAT ENROLLED MEMBERS OF THE KISMET FIRE DEPARTMENT, CHERRY GROVE FIRE DEPARTMENT, DAVIS PARK FIRE DEPARTMENT, FAIR HARBOR FIRE DEPARTMENT, FIRE ISLAND PINES FIRE DEPART- MENT, OCEAN BAY PARK FIRE DEPARTMENT, OCEAN BEACH FIRE DEPARTMENT, POINT-O-WOODS FIRE COMPANY OR SALTAIRE FIRE DEPARTMENT ON FIRE ISLAND, IN THE COUNTY OF SUFFOLK, NEED ONLY BE A SEASONAL RESIDENT OF SUCH ISLAND; S 2. Paragraph (b) of subdivision 2 of section 466-c of the real prop- erty tax law, as added by chapter 450 of the laws of 2002, is amended to read as follows: (b) the property is the primary residence of the applicant; PROVIDED, HOWEVER, THAT WITH REGARD TO ENROLLED MEMBERS OF THE KISMET FIRE DEPART- MENT, CHERRY GROVE FIRE DEPARTMENT, DAVIS PARK FIRE DEPARTMENT, FAIR HARBOR FIRE DEPARTMENT, FIRE ISLAND PINES FIRE DEPARTMENT, OCEAN BAY PARK FIRE DEPARTMENT, OCEAN BEACH FIRE DEPARTMENT, POINT-O-WOODS FIRE COMPANY OR SALTAIRE FIRE DEPARTMENT ON FIRE ISLAND, SUCH PROPERTY MAY BE A SEASONAL RESIDENCE OF THE APPLICANT; S 3. Subdivision 3 of section 466-c of the real property tax law, as added by chapter 450 of the laws of 2002, is amended to read as follows:
3. (A) 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 compa- ny, fire department or incorporated voluntary ambulance service, shall be granted the ten percent exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within such a county provided that the governing body of a city, village, town, county or school district, after a public hearing, adopts a local law, ordinance or resolution providing therefor. (B) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI- SION, ANY ENROLLED MEMBER OF THE KISMET FIRE DEPARTMENT, CHERRY GROVE FIRE DEPARTMENT, DAVIS PARK FIRE DEPARTMENT, FAIR HARBOR FIRE DEPART- MENT, FIRE ISLAND PINES FIRE DEPARTMENT, OCEAN BAY PARK FIRE DEPARTMENT, OCEAN BEACH FIRE DEPARTMENT, POINT-O-WOODS FIRE COMPANY OR SALTAIRE FIRE DEPARTMENT ON FIRE ISLAND WHO IS A SEASONAL RESIDENT OF SUCH ISLAND AND WHO ACCRUES MORE THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY HAVING JURISDICTION FOR SUCH FIRE COMPANY OR FIRE DEPARTMENT, SHALL BE GRANTED THE TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAINDER OF HIS OR HER LIFE AS LONG AS HE OR SHE MAINTAINS A SEASONAL RESIDENCE ON FIRE ISLAND PROVIDED THAT THE TOWN BOARD OF THE TOWN OF ISLIP OR BROOKHAVEN, AS APPLICABLE, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. S 4. This act shall take effect immediately.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus