S T A T E O F N E W Y O R K
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2300
2009-2010 Regular Sessions
I N A S S E M B L Y
January 15, 2009
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Introduced by M. of A. ENGLEBRIGHT, BOYLAND, EDDINGTON, KOON, SWEENEY,
FIELDS, ABBATE, BRADLEY, BENEDETTO, N. RIVERA, PHEFFER, SCHIMMINGER,
CUSICK, COLTON, CARROZZA, SCHROEDER, HOOPER, BROOK-KRASNY, MAGNARELLI,
ALESSI, LUPARDO, DINOWITZ, JAFFEE, GALEF -- Multi-Sponsored by -- M.
of A. ALFANO, BARRA, CAMARA, COOK, DESTITO, HIKIND, LATIMER, MAYER-
SOHN, OAKS, ORTIZ, PAULIN, PEOPLES, POWELL, RAMOS, REILLY, J. RIVERA,
ROBINSON, STIRPE, WEISENBERG -- read once and referred to the Commit-
tee on Aging
AN ACT to amend the real property tax law, in relation to establishing a
tax abatement for residential real property owned by a person who is
sixty-five years old or older and who participates in a volunteer
program
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 467-g to read as follows:
S 467-G. TAX ABATEMENT PROGRAM FOR THE PERFORMANCE OF VOLUNTEER
SERVICES BY PERSONS SIXTY-FIVE YEARS OF AGE OR OLDER. 1. FOR PURPOSES OF
THIS SECTION, THE TERMS "GOVERNING BOARD" AND "MUNICIPAL CORPORATION"
SHALL HAVE THE SAME MEANINGS AS SET FORTH IN SECTION TWO OF THE GENERAL
MUNICIPAL LAW.
2. THE GOVERNING BODY OF ANY MUNICIPAL CORPORATION IS HEREBY AUTHOR-
IZED AND EMPOWERED TO ADOPT, AFTER PUBLIC HEARING, A LOCAL LAW, ORDI-
NANCE OR RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES ON REAL PROPER-
TY IN WHICH THE OWNER OR ONE OF THE OWNERS IS SIXTY-FIVE YEARS OF AGE OR
OLDER AND IS PERFORMING VOLUNTEER SERVICES IN ACCORDANCE WITH THE
PROVISIONS OF THIS SECTION.
3. NO ABATEMENT SHALL BE GRANTED UNLESS:
(A) THE REAL PROPERTY IS THE LEGAL RESIDENCE OF AND IS OCCUPIED IN
WHOLE OR IN PART BY THE OWNER OR OWNERS OF THE PROPERTY; AND
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05435-01-9
A. 2300 2
(B) THE INCOME OF THE OWNER OR THE COMBINED INCOME OF THE OWNERS OF
THE PROPERTY FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF
MAKING APPLICATION FOR THE ABATEMENT DOES NOT EXCEED THE MEDIAN INCOME
FOR THE COUNTY IN WHICH THE PROPERTY IS OWNED; PROVIDED, HOWEVER, THAT
FOR MUNICIPAL CORPORATIONS WITH A POPULATION OF ONE MILLION OR MORE, THE
INCOME OF THE OWNER OR THE COMBINED INCOME OF THE OWNERS OF THE REAL
PROPERTY FOR THE TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING
APPLICATION FOR THE ABATEMENT SHALL NOT EXCEED THE INCOME LIMITATIONS
FOR EXEMPTION GRANTED TO PERSONS SIXTY-FIVE YEARS OF AGE OR OVER PURSU-
ANT TO SECTION FOUR HUNDRED SIXTY-SEVEN OF THIS TITLE.
4. NOTHING IN THIS SECTION SHALL PRECLUDE INDIVIDUALS WITH HIGHER
INCOMES FROM VOLUNTEERING IN ACTIVITIES AS DESCRIBED IN SUBDIVISION
EIGHT OF THIS SECTION, BUT SUCH INDIVIDUALS SHALL NOT BE ELIGIBLE FOR
THE TAX ABATEMENT PROGRAM UNDER THIS SECTION.
5. THE MUNICIPAL CORPORATION SHALL DEVELOP AN APPLICATION PROCESS FOR
PERSONS WISHING TO PROVIDE VOLUNTEER SERVICES PURSUANT TO THIS SECTION,
PROVIDED THAT A PREFERENCE SHALL BE GIVEN TO THOSE APPLICANTS WHO SPEND
AT LEAST SEVEN AND ONE-HALF PERCENT OF THEIR INCOME FOR THE PAYMENT OF
REAL PROPERTY TAXES.
6. THE MUNICIPAL CORPORATION SHALL APPOINT A PROGRAM COORDINATOR TO
IMPLEMENT AND ADMINISTER THE TAX ABATEMENT PROGRAM UNDER THIS SECTION.
THE PROGRAM COORDINATOR SHALL SEEK THE ASSISTANCE OF THE ADVISORY
COMMITTEE ESTABLISHED UNDER SUBDIVISION SEVEN OF THIS SECTION IN
PERFORMING HIS OR HER OFFICIAL DUTIES.
7. THE MUNICIPAL CORPORATION SHALL APPOINT AN ADVISORY COMMITTEE TO
ADVISE THE PROGRAM COORDINATOR AND THE MUNICIPAL CORPORATION IN THE
DEVELOPMENT, IMPLEMENTATION AND ADMINISTRATION OF THE TAX ABATEMENT
PROGRAM UNDER THIS SECTION. THE ADVISORY COMMITTEE SHALL CONSIST OF AT
LEAST FOUR MEMBERS. FIFTY PERCENT OF THE MEMBERS OF THE ADVISORY COMMIT-
TEE SHALL BE REPRESENTATIVES OF GOVERNMENT ENTITIES AND FIFTY PERCENT OF
THE MEMBERS OF THE ADVISORY COMMITTEE SHALL BE MEMBERS OF PRIVATE OR
NOT-FOR-PROFIT ORGANIZATIONS OR CIVIC ASSOCIATIONS. THE ADVISORY COMMIT-
TEE SHALL DISSOLVE ONE YEAR AFTER THE IMPLEMENTATION OF SUCH PROGRAM.
THE MEMBERS OF THE ADVISORY COMMITTEE SHALL SERVE WITHOUT A SALARY, BUT
EACH MEMBER SHALL BE ENTITLED TO REIMBURSEMENT FOR HIS OR HER ACTUAL AND
NECESSARY EXPENSES INCURRED IN THE PERFORMANCE OF HIS OR HER OFFICIAL
DUTIES.
8. THE MUNICIPAL CORPORATION AFTER RECEIVING RECOMMENDATIONS FROM THE
ADVISORY COMMITTEE ESTABLISHED UNDER SUBDIVISION SEVEN OF THIS SECTION
SHALL ESTABLISH SUITABLE VOLUNTEER ACTIVITIES FOR THE PERSONS SELECTED
TO PARTICIPATE IN THE TAX ABATEMENT PROGRAM UNDER THIS SECTION WHICH MAY
INCLUDE:
(A) PARTICIPATION IN ANY OF THE PROGRAMS AND SERVICES ADMINISTERED BY
A NOT-FOR-PROFIT, PRIVATE, OR CIVIC ENTITY OPERATING UNDER THE AUSPICES
OF THE STATE OFFICE FOR THE AGING AND ITS DESIGNATED AREA AGENCIES ON
AGING;
(B) PARTICIPATION IN COMMUNITY SPONSORED AFTER SCHOOL, WEEKEND AND
SUMMER PROGRAMS THAT ARE NOT PROVIDED BY EMPLOYEES OF THE SCHOOL; AND
(C) ANY OTHER ACTIVITY THAT IS APPROVED BY THE MUNICIPAL CORPORATION
AS A SUITABLE VOLUNTEER ACTIVITY PROVIDED THAT SUCH VOLUNTEER ACTIVITY
SHALL NOT INCLUDE ANY DUTIES, SERVICES OR ACTIVITIES NORMALLY PERFORMED
BY EMPLOYEES OF THE STATE, MUNICIPAL CORPORATIONS OR SCHOOL DISTRICTS.
9. THE MUNICIPAL CORPORATION, AFTER RECEIVING RECOMMENDATIONS FROM THE
ADVISORY COMMITTEE, SHALL ESTABLISH PROCEDURES TO BE USED BY ORGANIZA-
TIONS OFFERING VOLUNTEER PLACEMENTS SO THAT SUCH ORGANIZATIONS MAY TRAIN
VOLUNTEERS, MONITOR AND ENSURE PARTICIPATION IN THE ASSIGNED VOLUNTEER
A. 2300 3
ACTIVITIES, AND PROVIDE A MECHANISM FOR CERTIFICATION THAT VOLUNTEER
HOURS WERE COMPLETED. PRIOR TO ASSIGNING ANY PERSON TO PERFORM ANY
VOLUNTEER ACTIVITY, THE ORGANIZATION ACCEPTING VOLUNTEERS SHALL PROVIDE
SUCH PERSON WITH ANY AND ALL TRAINING THAT IS NECESSARY FOR THE PERFORM-
ANCE OF SUCH VOLUNTEER ACTIVITY.
10. THE MUNICIPAL CORPORATION SHALL DETERMINE THE NUMBER OF PARTIC-
IPANTS TO BE ELIGIBLE FOR THE TAX ABATEMENT PROGRAM UNDER THIS SECTION.
EACH PARTICIPANT MAY BE ASSIGNED UP TO SEVENTY-FIVE HOURS OF VOLUNTEER
SERVICES PER YEAR, PROVIDED HOWEVER, THAT THE ANNUAL TAX ABATEMENT
AWARDED TO EACH PARTICIPANT SHALL NOT EXCEED SEVEN HUNDRED FIFTY
DOLLARS. EACH HOUR ASSIGNED PER VOLUNTEER MUST BE DOCUMENTED BY THE
ORGANIZATION ACCEPTING VOLUNTEERS AND SIGNED BY A SUPERVISOR AND EACH
HOUR OF VOLUNTEER SERVICE SHALL BE EQUIVALENT TO AN ABATEMENT OF TEN
DOLLARS. UNDER NO CIRCUMSTANCES SHALL VOLUNTEERS BE USED TO:
(A) REPLACE ANY EXISTING PAID EMPLOYEES WITHIN THE MUNICIPAL CORPO-
RATION, THE SCHOOL DISTRICT, A NOT-FOR-PROFIT ORGANIZATION OR CIVIC
ASSOCIATION IN SUCH PROGRAM; OR
(B) PROVIDE ANY DUTIES, SERVICES OR ACTIVITIES PROVIDED BY THE STATE,
A MUNICIPAL CORPORATION OR A SCHOOL DISTRICT.
11. UNDER NO CIRCUMSTANCES SHALL THE TAX ABATEMENT GRANTED PURSUANT TO
THIS SECTION EXCEED THE TOTAL ASSESSED VALUE OF THE REAL PROPERTY WHEN
SUCH ABATEMENT IS ADDED TO ALL OTHER EXEMPTIONS AND ABATEMENTS THE PROP-
ERTY OWNER OR OWNERS ARE ENTITLED TO PURSUANT TO ANY PROVISION OF LAW.
12. NO PERSON SHALL BE ELIGIBLE FOR A TAX ABATEMENT PURSUANT TO THIS
SECTION UNLESS HE OR SHE HAS PARTICIPATED IN VOLUNTEER ACTIVITIES FOR AT
LEAST SIX MONTHS PRIOR TO THE DATE WHEN REAL PROPERTY TAXES ARE DUE.
S 2. The real property tax law is amended by adding a new section
1306-c to read as follows:
S 1306-C. EFFECT OF TAX ABATEMENT FOR THE PERFORMANCE OF VOLUNTEER
SERVICES BY PERSONS SIXTY-FIVE YEARS OF AGE OR OLDER. 1. LEVY OF TAXES;
DETERMINATION OF TAXES DUE. THE TAX RATE ON REAL PROPERTY FOR ANY TAXA-
BLE YEAR SHALL BE DETERMINED AS IF NO PARCELS WERE SUBJECT TO A TAX
ABATEMENT UNDER SECTION FOUR HUNDRED SIXTY-SEVEN-G OF THIS CHAPTER.
HOWEVER, THE TAX RATE SO DETERMINED SHALL BE APPLIED TO THE TAXABLE
ASSESSED VALUE OF EACH PARCEL AFTER ACCOUNTING FOR ALL APPLICABLE
EXEMPTIONS, INCLUDING THE TAX ABATEMENT AUTHORIZED BY SECTION FOUR
HUNDRED SIXTY-SEVEN-G OF THIS CHAPTER.
2. TAX SAVINGS. THE TAX SAVINGS FOR EACH PARCEL RECEIVING THE TAX
ABATEMENT AUTHORIZED BY SECTION FOUR HUNDRED SIXTY-SEVEN-G OF THIS CHAP-
TER SHALL BE COMPUTED BY SUBTRACTING THE AMOUNT ACTUALLY LEVIED AGAINST
THE PARCEL FROM THE AMOUNT THAT WOULD HAVE BEEN LEVIED IF NOT FOR THE
TAX ABATEMENT. A STATEMENT SHALL THEN BE PLACED ON THE TAX BILL FOR THE
PARCEL IN SUBSTANTIALLY THE FOLLOWING FORM: "YOUR TAX SAVINGS THIS YEAR
RESULTING FROM THE TAX ABATEMENT ON REAL PROPERTY FOR THE PERFORMANCE OF
VOLUNTEER SERVICES IS $___."
S 3. This act shall take effect immediately.