NY State Senate Bill 2009-S2670

Senate Bill S2670

2009-2010 Legislative Session

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services residing in certain counties of the state; rep

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Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to local government
Feb 26, 2009	referred to local government

co-Sponsors

2009-S2670 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Rpld & add §466, rpld §§466-a - 466-g, ren §466-f to be §466-a, amd §466-a, RPT L

2009-S2670 (ACTIVE) - Summary

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services residing in certain counties of the state; limits the exemption to 10% of the assessed value not to exceed $3000 multiplied by the latest state equalization rate unless such governing body specifies a higher maximum exemption in local law.

2009-S2670 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2670

 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
companies or voluntary ambulance services residing in any county of
the state and to repeal certain provisions of such law relating
thereto

 PURPOSE :
To authorize taxing jurisdictions statewide to adopt - if they so
choose - local legislation affording a partial real property tax
exemption to volunteer firefighters and ambulance workers.

 SUMMARY OF PROVISIONS :
This legislation would streamline the current volunteer
firefighter/ambulance worker exemption by allowing all counties
throughout New York State to adopt local legislation that would extend
the 10% assessment reduction on the primary residence of volunteer
firefighters and ambulance workers. The bill has provisions that allow
taxing jurisdictions to limit the exemption to 10% of the assessed
value not to exceed $3000 multiplied by the latest state equalization
rate unless such governing body specifies a higher maximum exemption
in local law.

Upon the enactment of this legislation, those municipalities that have

previously adopted legislation affording the volunteer
firefighters/ambulance workers the exemption, will have a full year to
adopt the provisions of RPTL section 466 so as to continue the
exemption without a loss of such benefit to the volunteer
firefighter/ambulance worker.

 JUSTIFICATION :
Currently, 26 out of 62 counties have the authority to adopt
legislation affording volunteer firefighters and ambulance workers a
partial real property tax exemption, This bill would simply clean up
the hodgepodge nature of the current exemption and allow all taxing
jurisdictions in the state the same opportunity to encourage the
recruitment and retention of volunteer firefighters and ambulance
workers if such a need exists.

Volunteer firefighters and volunteer ambulance corps workers in the
state provide a valuable service to the members of the community.
Over the years the costs of being certified and recertified and the
requirements such as hours of training and the hours of service needed
for certification have increased. In order to help ease the costs
incurred by volunteers, who by the very nature of the job receive no
compensation for their time or their expenses, this is a way of saying
thank you. The bill seeks to maintain the corps of volunteers that
already serve the community as well as encourage others who may be
considering such public service.

 LEGISLATIVE HISTORY :
2008-07:  S.130  Referred to Local Government
2006:     S.172  Referred to Local Government
2005:     S.172  Referred to Local Government
2004-03:  S.161  Referred to Local Government
2002-01:  S.747  Referred to Local Government
2000:     S.6254 Referred to Local Government

 FISCAL IMPLICATIONS :
None to the State.

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

2009-S2670 (ACTIVE) - Bill Text download pdf

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

                                  2670

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 26, 2009
                               ___________

Introduced  by  Sens. MORAHAN, LARKIN, PADAVAN -- 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 providing a
  tax exemption on real property owned  by  members  of  volunteer  fire
  companies  or  voluntary  ambulance services residing in any county of
  the state and to repeal certain provisions of such law relating there-
  to

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

  Section  1. Section 466 of the real property tax law is REPEALED and a
new section 466 is added to read as follows:
  S 466. VOLUNTEER FIREFIGHTERS AND VOLUNTEER  AMBULANCE  WORKERS.    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 OF THE
STATE, EXCEPT FOR A COUNTY WHOLLY CONTAINED WITHIN A CITY HAVING A POPU-
LATION  OF  ONE  MILLION  OR  MORE, SHALL BE EXEMPT FROM TAXATION TO THE
EXTENT OF TEN PERCENT  OF  THE  ASSESSED  VALUE  OF  SUCH  PROPERTY  FOR
VILLAGE,  CITY,  TOWN,  PART  TOWN, SCHOOL DISTRICT, SPECIAL DISTRICT OR
COUNTY PURPOSES, EXCLUSIVE OF SPECIAL  ASSESSMENTS,  PROVIDED  THAT  THE
GOVERNING  BODY  OF  A  VILLAGE,  CITY, TOWN, COUNTY OR SCHOOL DISTRICT,
AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
PROVIDING THEREFOR.  IN NO EVENT SHALL SUCH EXEMPTION EXCEED THREE THOU-
SAND  DOLLARS  MULTIPLIED  BY THE LATEST STATE EQUALIZATION RATE FOR THE
ASSESSING UNIT IN WHICH  SUCH  REAL  PROPERTY  IS  LOCATED  UNLESS  SUCH
GOVERNING  BODY  SHALL  SPECIFY A HIGHER MAXIMUM EXEMPTION IN SUCH LOCAL
LAW, ORDINANCE OR RESOLUTION.
  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 THE STATE UNLESS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08565-01-9

S. 2670                             2

  (A) THE APPLICANT  RESIDES  IN  THE  CITY,  TOWN,  VILLAGE  OR  SCHOOL
DISTRICT  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 THE STATE PROVIDED THAT THE GOVERNING  BODY OF A VILLAGE,
CITY, TOWN OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,  ORDI-
NANCE  OR RESOLUTION PROVIDING THEREFOR.  A COPY OF ALL SUCH LOCAL LAWS,
ORDINANCES OR RESOLUTIONS SHALL BE FILED WITH THE STATE BOARD.
  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 STATE BOARD.
  5. FOR THE FIRST THREE HUNDRED SIXTY-FIVE  DAYS  AFTER  THE  EFFECTIVE
DATE  OF  THIS  SECTION,  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.  IF THE GOVERNING BODY OF A  VILLAGE,  CITY,
TOWN,  COUNTY  OR SCHOOL DISTRICT DOES NOT DECIDE TO ADOPT THE EXEMPTION
ESTABLISHED BY THIS SECTION BEFORE THE  THREE  HUNDRED  SIXTY-FIFTH  DAY
AFTER THE EFFECTIVE DATE OF THIS SECTION THEN SUCH EXEMPTION SHALL LAPSE
UNTIL  SUCH  GOVERNING  BODY DOES ADOPT THE EXEMPTION.  IF THE GOVERNING
BODY OF A VILLAGE, CITY, TOWN, COUNTY  OR  SCHOOL  DISTRICT  ADOPTS  THE
EXEMPTION  ESTABLISHED  BY THIS SECTION, SUCH GOVERNING BODY SHALL IMME-
DIATELY CEASE OFFERING ANY OTHER BENEFIT PURSUANT TO THIS ARTICLE.
  S 2. Sections 466-a and  466-b  of  the  real  property  tax  law  are
REPEALED.
  S 3. Sections 466-c of the real property tax law are REPEALED.
  S 4. Sections 466-d of the real property tax law are REPEALED.
  S 5. Sections 466-e of the real property tax law are REPEALED.
  S  6.  Section 466-f of the real property tax law, as added by chapter
74 of the laws of 2005, is REPEALED.

S. 2670                             3

  S 7. Section 466-f of the real property tax law, as added  by  chapter
189 of the laws of 2005, is REPEALED.
  S  8.  Section 466-f of the real property tax law, as added by chapter
208 of the laws of 2005, is REPEALED.
  S 9. Section 466-f of the real property tax law, as added  by  chapter
244 of the laws of 2005, is REPEALED.
  S  10. Section 466-f of the real property tax law, as added by chapter
324 of the laws of 2005, is renumbered section  466-a  and  the  opening
paragraph of such section is amended to read as follows:
  Any local law or ordinance adopted pursuant to [sections] SECTION four
hundred  sixty-six[, four hundred sixty-six-a, four hundred sixty-six-b,
four hundred sixty-six-c, four  hundred  sixty-six-d,  or  four  hundred
sixty-six-e]  of this title may be amended, or a local law, ordinance or
resolution may be adopted to continue any exemption claimed  under  such
[statutes]  STATUTE  by  an enrolled member of an incorporated volunteer
fire company,  fire  department,  or  incorporated  voluntary  ambulance
service,  to such deceased enrolled member's un-remarried spouse if such
member is killed in the line of duty; provided, however, that:
  S 11. Sections 466-g of the real property tax law are REPEALED.
  S 12. Any local law, ordinance or  resolution  adopted  prior  to  the
effective date of this act that granted a real property tax exemption to
volunteer firefighters or volunteer ambulance workers, pursuant to title
2 of article 4 of the real property tax law, shall be continued pursuant
to  section 466 of the real property tax law, as added by section one of
this act, without a new local law, ordinance or resolution having to  be
adopted.
  S 13. 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 effective date.

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Senate Bill S2670

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Sponsored By

Thomas P. Morahan