S T A T E   O F   N E W   Y O R K
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                                   8893
 
                           I N  A S S E M B L Y
 
                             January 19, 2022
                                ___________
 
 Introduced by M. of A. LAWLER -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to  amend the real property tax law, in relation to providing a
   tax exemption on real property owned  by  members  of  volunteer  fire
   companies in a certain county
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 466-l to read as follows:
   §  466-L.  VOLUNTEER  FIREFIGHTERS; CERTAIN COUNTY.   1. REAL PROPERTY
 OWNED BY AN ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER  FIRE  COMPANY,
 FIRE DEPARTMENT OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING IN ANY COUN-
 TY  HAVING  A  POPULATION OF MORE THAN THREE HUNDRED THIRTY THOUSAND BUT
 NOT MORE THAN THREE HUNDRED FORTY-FIVE THOUSAND INHABITANTS,  DETERMINED
 IN  ACCORDANCE WITH THE LATEST DECENNIAL FEDERAL CENSUS, SHALL BE EXEMPT
 FROM TAXATION TO THE EXTENT OF ONE HUNDRED PERCENT OF THE ASSESSED VALUE
 OF SUCH PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN,  SPECIAL  DISTRICT,
 SCHOOL  DISTRICT  OR  COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS,
 PROVIDED THAT THE GOVERNING  BODY  OF  A  CITY,  VILLAGE,  TOWN,  SCHOOL
 DISTRICT  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDI-
 NANCE OR RESOLUTION PROVIDING THEREFOR.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN  ENROLLED  MEMBER  OF  AN
 INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT UNLESS:
   (A)  THE APPLICANT RESIDES IN SUCH COUNTY; PROVIDED THAT THE APPLICANT
 NEED NOT RESIDE IN THE CITY, TOWN, SCHOOL DISTRICT OR VILLAGE  WHICH  IS
 SERVED BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT;
   (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
 USED  EXCLUSIVELY  FOR  THE  APPLICANT'S RESIDENCE BUT IS USED FOR OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
 PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
 SECTION; AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14122-01-1
              

 A. 8893                             2
 
   (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
 TION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE  DEPARTMENT  AS
 AN  ENROLLED  MEMBER OF SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE
 DEPARTMENT FOR AT LEAST FIVE YEARS. IT SHALL BE THE DUTY  AND  RESPONSI-
 BILITY OF THE MUNICIPALITY WHICH ADOPTS A LOCAL LAW, ORDINANCE OR RESOL-
 UTION  PURSUANT  TO  THIS SECTION TO DETERMINE THE PROCEDURE FOR CERTIF-
 ICATION.
   3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER  FIRE  COMPANY  OR
 FIRE DEPARTMENT WHO ACCRUES MORE THAN TWENTY YEARS OF ACTIVE SERVICE AND
 IS  SO  CERTIFIED  BY THE AUTHORITY HAVING JURISDICTION FOR THE INCORPO-
 RATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT, SHALL  BE  GRANTED  THE
 ONE  HUNDRED  PERCENT  EXEMPTION  AS  AUTHORIZED BY THIS SECTION FOR THE
 REMAINDER OF HIS OR HER LIFE AS LONG AS HIS OR HER PRIMARY RESIDENCE  IS
 LOCATED  WITHIN  SUCH COUNTY PROVIDED THAT THE GOVERNING BODY OF A CITY,
 VILLAGE, TOWN, SCHOOL DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
 A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   4. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
 ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
 PRESCRIBED BY THE COMMISSIONER.
   5. NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER WHO BY REASON  OF  SUCH
 STATUS  IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON
 THE EFFECTIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION  OF  SUCH
 BENEFIT BECAUSE OF THE PROVISIONS OF THIS SECTION.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable status dates occurring on or after such date.