NY State Senate Bill 2013-S2906

Senate Bill S2906

2013-2014 Legislative Session

Amends the real property tax law to allow local governments to exempt un-remarried spouses of public safety officials from all or a portion of tax

download bill text pdf

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2014	referred to local government
Jan 24, 2013	referred to local government

2013-S2906 (ACTIVE) - Details

See Assembly Version of this Bill:: A3352
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §466-h, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S7117, A8408
2015-2016: S3633, A2859
2017-2018: S282, A9908
2019-2020: A8858

2013-S2906 (ACTIVE) - Summary

Relates to exempting un-remarried spouses of paid or volunteer firefighters, ambulance workers or police officers who have fallen in the line of duty from all or a portion of their real property taxes.

2013-S2906 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S2906

TITLE OF BILL:  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
residence

PURPOSE OR GENERAL IDEA OF BILL: An act to amend the real property tax
law which would give local and county governments the ability to exempt
surviving spouses of paid or volunteer fire fighters, ambulance workers,
or policemen who fallen in the line of duty, of their real property
taxes.

SUMMARY OF SPECIFIC PROVISIONS: Section 466-h of the real property tax
law, as added by chapter 305 of the laws 2006, is amended to read as
follows:

Un-remarried soused of deceased volunteer ox paid firefighters or volun-
teer or paid ambulance works 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 adapted to
continue an exemption or reinstate a pre-existing exemption to an unre-

married spouse of a deceased enrolled member of an incorporated volun-
teer 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
of all of the real property taxes imposed under this chapter provided
that:

1. Such un-remarried spouse is certified by the authority having juris-
diction for the incorporated volunteer fire company, fire department or
incorporated voluntary ambulance service as an unremarried 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

JUSTIFICATION: Everyday brave men and women risk their lives to protect
those in need, Across New York state many of these courageous individ-
uals are volunteers. Therefore, when such a person makes the ultimate
sacrifice while protecting their community, the local and county govern-

ments should have the option of exempting the spouse of the fallen hero
from some or all of their real property taxes.

PRIOR LEGISLATION: 2012: A.8408 - held for consideration in real proper-
ty taxation

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately.

2013-S2906 (ACTIVE) - Bill Text download pdf

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

    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.

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