S T A T E   O F   N E W   Y O R K
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                                 2859--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 20, 2015
                               ___________

Introduced  by  M.  of A. KATZ, HAWLEY -- Multi-Sponsored by -- M. of A.
  BARCLAY, BLANKENBUSH, CERETTO, CROUCH, DiPIETRO, FINCH,  GRAF,  LOPEZ,
  LUPINACCI,  McLAUGHLIN,  RAIA,  STEC,  TENNEY, WALTER -- read once and
  referred to the Committee  on  Real  Property  Taxation  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

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] , 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  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  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.
                                                           LBD03390-03-5

              

A. 2859--A                          2

  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 DEPARTMENT, and
  2. such deceased [volunteer had been an enrolled member for  at  least
twenty years] MEMBER 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.