S T A T E   O F   N E W   Y O R K
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    S. 2906                                                  A. 3352

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 24, 2013
                               ___________

IN  SENATE -- Introduced by Sen. BALL -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local Government

IN ASSEMBLY -- Introduced by M. of A. KATZ, RAIA, TENNEY, McLAUGHLIN  --
  Multi-Sponsored  by  --  M.  of  A.   BARCLAY, CROUCH -- 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 police officers who have fallen in the line  of  duty  from
  all  or  a portion of their real property taxes on their primary resi-
  dence

  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] PAID ambulance workers  OR  POLICE  OFFICERS.    [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 sepa-
rately  adopted  to  continue  an  exemption or reinstate a pre-existing
exemption to an un-remarried spouse of a deceased enrolled member of  an
incorporated  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  POLICE
OFFICER  TO  BE  EXEMPT FROM A PORTION OR ALL OF THE REAL PROPERTY TAXES
IMPOSED UNDER THIS CHAPTER PROVIDED, that:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07364-01-3

              

S. 2906                             2                            A. 3352

  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
  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.