Increases the maximum real property tax exemption for volunteer firefighters and volunteer ambulance workers from three thousand dollars to five thousand dollars and decreases the vesting period to qualify for such exemption from five years to two years in certain counties.
BILL NUMBER: S4097
TITLE OF BILL : An act to amend the real property tax law, in relation to the real property tax exemption for volunteer firefighters and volunteer ambulance workers in certain counties
PURPOSE : To enhance the incentive provided to serve as a volunteer firefighter or ambulance worker in Steuben county.
SUMMARY OF PROVISIONS : The bill amends subdivision 1 of Section 466-a of the real property tax law to increase the current maximum level of real property tax exemption which the Steuben County legislature is authorized to afford to enrolled members of a volunteer fire company, fire department, or incorporated voluntary ambulance service from $3,000 to $5,000. Paragraph 9(d) of subdivision 2 of section 466-a of the real property tax law is amended to lower the number of years of service required for a volunteer to be able to apply for the exemption from 5 years to 2 years
JUSTIFICATION : Steuben is currently facing a shortage of volunteer firefighters and ambulance workers, The Steuben County Legislature has passed a resolution petitioning the Legislature to introduce state legislation to provide for a $2,000 increase in the maximum amount of real property tax exemption available to county residents who provide these services and has requested the shortening of the time required performing these services prior to receiving the tax exemption. The County has requested that this benefit be made more easily available so that more volunteers will serve these vital county needs.
LEGISLATIVE HISTORY : 2007: S.4798 - Passed Senate/A.7656 - Real Property Taxation Committee 2008: S.4798 - Local Government Committee/A.7656 - Held for Consideration in Real Property Taxation Committee
FISCAL IMPLICATIONS : None.
LOCAL FISCAL IMPLICATIONS : None.
EFFECTIVE DATE : Immediately, and applicable to assessment rolls prepared on subsequent taxable status dates.
STATE OF NEW YORK ________________________________________________________________________ S. 4097 A. 7452 2009-2010 Regular Sessions S E N A T E - A S S E M B L Y April 9, 2009 ___________IN SENATE -- Introduced by Sen. WINNER -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. BACALLES -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to the real prop- erty tax exemption 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 1 of section 466-a of the real property tax law, as amended by chapter 433 of the laws of 2002, is amended to read as follows: 1. Real property owned by an enrolled member of an incorporated volun- teer 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 two hundred sixty-one thousand inhabitants but less than two hundred seventy thousand inhabitants, determined in accordance with the 1990 federal census, or in any county having a popu- lation of more than ninety-eight thousand seven hundred inhabitants but less than ninety-nine thousand inhabitants, as determined
[by]IN ACCORDANCE WITH the [latest]2000 federal [decennial]census, shall be exempt from taxation to the extent of ten percent of the assessed value of such property for city, village, town, part town, special district or county purposes, exclusive of special assessments, provided that the governing body of a city, village, town or county, after a public hear- ing, adopts a local law, ordinance or resolution providing therefor; provided further, however, that such exemption shall in no event exceed: (A) three thousand dollars multiplied by the latest state equalization rate for the assessing unit in which such real property is located INEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11009-01-9 S. 4097 2 A. 7452
ANY COUNTY HAVING A POPULATION OF MORE THAN TWO HUNDRED SIXTY-ONE THOU- SAND INHABITANTS BUT LESS THAN TWO HUNDRED SEVENTY THOUSAND INHABITANTS, DETERMINED IN ACCORDANCE WITH THE 1990 FEDERAL CENSUS; OR (B) FIVE THOU- SAND DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED IN ANY COUNTY HAVING A POPULATION OF MORE THAN NINETY-EIGHT THOUSAND SEVEN HUNDRED INHABITANTS BUT LESS THAN NINETY-NINE THOUSAND INHABITANTS, AS DETER- MINED IN ACCORDANCE WITH THE 2000 FEDERAL CENSUS. S 2. Paragraph (d) of subdivision 2 of section 466-a of the real prop- erty tax law, as added by chapter 617 of the laws of 1999, is amended to read as follows: (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: (I) five years IN ANY COUNTY HAVING A POPU- LATION OF MORE THAN TWO HUNDRED SIXTY-ONE THOUSAND INHABITANTS BUT LESS THAN TWO HUNDRED SEVENTY THOUSAND INHABITANTS, DETERMINED, IN ACCORDANCE WITH THE 1990 FEDERAL CENSUS; OR (II) TWO YEARS IN ANY COUNTY HAVING A POPULATION OF MORE THAN NINETY-EIGHT THOUSAND SEVEN HUNDRED INHABITANTS BUT LESS THAN NINETY-NINE THOUSAND INHABITANTS, AS DETERMINED IN ACCORD- ANCE WITH THE 2000 FEDERAL CENSUS, 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 SUCH five OR TWO years RESPECTIVELY. 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. S 3. This act shall take effect immediately and shall apply to assess- ment rolls prepared on the basis of taxable status dates occurring on or after such date.