S T A T E   O F   N E W   Y O R K
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                                  8408

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              June 15, 2011
                               ___________

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

AN ACT to amend the real property tax  law,  in  relation  to  exempting
  un-remarried  spouses  of  paid  or volunteer fire fighters, ambulance
  workers or policemen who have fallen in the line of duty from all or a
  portion of their real property taxes on their primary residence

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

  Section  1.  Section  466-h  of the real property tax law, as added by
chapter 305 of the laws of 2006, is amended to read as follows:
  S 466-h. Un-remarried spouses of deceased volunteer OR PAID firefight-
ers [or volunteer] OR PAID ambulance workers OR POLICEMEN.   [Any  local
law  or  ordinance  adopted pursuant to sections four hundred sixty-six,
four hundred sixty-six-a, four hundred sixty-six-b, four hundred  sixty-
six-c,  four hundred sixty-six-d, four hundred sixty-six-e, four hundred
sixty-six-f or four hundred sixty-six-g of this title may be  separately
amended,  or  a  local  law,  ordinance  or resolution may be separately
adopted to continue an exemption or reinstate a  pre-existing  exemption
to  an  un-remarried spouse of a deceased enrolled member of an incorpo-
rated volunteer fire company, fire department, or incorporated voluntary
ambulance service; provided, however,] A TOWN,  VILLAGE  OR  COUNTY  MAY
ADOPT A LOCAL LAW OR ORDINANCE ALLOWING AN UN-REMARRIED SPOUSE OF A PAID
OR  VOLUNTEER  FIREFIGHTER,  AMBULANCE  WORKER OR POLICEMAN TO BE EXEMPT
FROM A PORTION OR ALL OF THE REAL  PROPERTY  TAXES  IMPOSED  UNDER  THIS
CHAPTER PROVIDED, that:
  1.  such  un-remarried  spouse  is  certified  by the authority having
jurisdiction [for the incorporated volunteer fire company, fire  depart-
ment  or  incorporated  voluntary  ambulance service] as an un-remarried
spouse of a deceased enrolled member of  such  incorporated  [volunteer]
fire  company,  fire department [or], incorporated [voluntary] ambulance
service OR POLICE FORCE, and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09859-01-1
              

A. 8408                             2

  2. such deceased volunteer [had been an enrolled member for  at  least
twenty years] DIED IN THE LINE OF DUTY, and
  3. [such deceased volunteer and un-remarried spouse had been receiving
the  exemption  for  such property prior to the death of such volunteer]
SUCH EXEMPTION SHALL APPLY ONLY TO THE PRIMARY RESIDENCE OF  THE  UN-RE-
MARRIED SPOUSE.
  S 2. This act shall take effect immediately.