S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    282
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sen.  MURPHY -- 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  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:
   § 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:
   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]
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD02227-01-7

 S. 282                              2
 
 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.
   § 2. This act shall take effect immediately.