S T A T E   O F   N E W   Y O R K
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                                  8934

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              June 16, 2009
                               ___________

Introduced by M. of A. DUPREY -- read once and referred to the Committee
  on Real Property Taxation

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 a certain county

  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-j to read as follows:
  S  466-J.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE WORKERS;
CERTAIN COUNTY. 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 SEVENTY-NINE THOUSAND AND
LESS THAN EIGHTY THOUSAND INHABITANTS, DETERMINED IN ACCORDANCE WITH THE
LATEST  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,  SCHOOL  DISTRICT, FIRE
DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS,  PROVIDED
THAT  THE GOVERNING BODY OF A CITY, VILLAGE, TOWN, SCHOOL DISTRICT, FIRE
DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION PROVIDING THEREFOR.
  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 INCOR-
PORATED 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14224-01-9
              

A. 8934                             2

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, SCHOOL DISTRICT AND/OR FIRE DISTRICT
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, FIRE 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,
SCHOOL DISTRICT AND/OR FIRE  DISTRICT  OFFERING  SUCH  EXEMPTION  ON  OR
BEFORE  THE  TAXABLE  STATUS  DATE  ON A FORM AS PRESCRIBED BY THE STATE
BOARD.
  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.