NY State Senate Bill 2021-S3102A

Senate Bill S3102A

2021-2022 Legislative Session

Establishes a real property tax exemption for certain certified first responders

download bill text pdf

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to veterans, homeland security and military affairs
Jun 10, 2021	committed to rules
Apr 21, 2021	advanced to third reading
Apr 20, 2021	2nd report cal.
Apr 19, 2021	1st report cal.683
Apr 13, 2021	print number 3102a
Apr 13, 2021	amend and recommit to veterans, homeland security and military affairs
Jan 27, 2021	referred to veterans, homeland security and military affairs

Votes

- Apr 19, 2021 - Veterans, Homeland Security And Military Affairs Committee Vote
  S3102A
  
  9
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Veterans, Homeland Security And Military Affairs Committee Vote: Apr 19, 2021
      
      aye (9)
      
      Addabbo Jr.
      
      Brooks
      
      Harckham
      
      Jordan
      
      Reichlin-Melnick
      
      Ritchie
      
      Sanders Jr.
      
      Serrano
      
      Weik

Bill Amendments

Original

A (Active)

2021-S3102 - Details

See Assembly Version of this Bill:: A3645
Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Amd §466-k, RPT L
Versions Introduced in 2019-2020 Legislative Session:: S5840, A9096

2021-S3102 - Summary

Establishes a real property tax exemption for certain certified first responders who are disabled as a result of a certified World Trade Center medical condition.

2021-S3102 - Sponsor Memo

                                
 
BILL NUMBER: S3102

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to establishing a
real property tax exemption for certain certified first responders

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation would allow for a real property tax exemption for
certified first responders who have become disabled as a result of a
World Trade Center medical condition.

 
SUMMARY OF PROVISIONS:

Section one of this bill amends subdivision 1 of section 466-k of the
real property tax law by adding "certified first responders" of the
September eleventh, two thousand one attacks who have become disabled as
a result of a certified World Trade Center medical condition making them
eligible to receive the alternative real property tax exemption for

veterans.

Section two of this bill provides that this act shall take immediately.

 
JUSTIFICATION:

Each day, the number of deaths for first responders who participated in
World Trade Center rescue, recovery and cleanup operations continues to
grow. Almost eighteen years after the attacks on the World Trade Center,
over ten thousand first responders and others in the disaster area have
been diagnosed with cancer and other debilitating illnesses, and more
than 2,000 deaths have been related to 9/11 related illness.

Even for first responders who are still in good health, the fear of
future illness is constantly in their minds. However, these heroes still
have to focus on providing financially for their families, and preparing
for the potential risk of developing illness as a result of their call
to serve on that fateful day. Extending the alternative real property
tax exemption for veterans to these certified first responders will
provide peace of mind to their families and express New York's eternal
thankfulness for their heroism.

 
PRIOR LEGISLATIVE HISTORY:

S. 5840/A. 9096; Referred to Senate Veterans, Homeland Security and
Military Affairs Committee

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S3102 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3102
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Veterans, Homeland Securi-
   ty and Military Affairs
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real property tax exemption for certain certified first responders

   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-k to read as follows:
   § 466-K. CERTIFIED FIRST RESPONDERS.  1.  REAL  PROPERTY  OWNED  BY  A
 CERTIFIED  FIRST  RESPONDER  WHO  IS DISABLED AS A RESULT OF A CERTIFIED
 WORLD TRADE CENTER MEDICAL CONDITION SHALL BE EXEMPT  FROM  TAXATION  TO
 THE EXTENT OF FIFTEEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR
 CITY,  VILLAGE,  TOWN,  PART  TOWN, SPECIAL DISTRICT OR COUNTY PURPOSES,
 EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF  A
 CITY,  VILLAGE,  TOWN  OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL
 LAW, ORDINANCE  OR  RESOLUTION  PROVIDING  THEREFOR;  PROVIDED  FURTHER,
 HOWEVER,  THAT  SUCH  EXEMPTION  SHALL IN NO EVENT EXCEED THREE THOUSAND
 DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE ASSESS-
 ING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO A CERTIFIED FIRST  RESPONDER
 WHO  IS  DISABLED  AS A RESULT OF A CERTIFIED WORLD TRADE CENTER MEDICAL
 CONDITION UNLESS:
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT; AND
   (B)  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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01118-01-1

 S. 3102                             2
 
   3. 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.
   4.  NO APPLICANT WHO IS A CERTIFIED FIRST RESPONDER WHO IS DISABLED AS
 A RESULT OF A CERTIFIED WORLD TRADE  CENTER  MEDICAL  CONDITION  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
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.

2021-S3102A (ACTIVE) - Details

See Assembly Version of this Bill:: A3645
Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Real Property Tax Law
Laws Affected:: Amd §466-k, RPT L
Versions Introduced in 2019-2020 Legislative Session:: S5840, A9096

2021-S3102A (ACTIVE) - Summary

Establishes a real property tax exemption for certain certified first responders who are disabled as a result of a certified World Trade Center medical condition.

2021-S3102A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3102A

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to establishing a
real property tax exemption for certain certified first responders

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation would allow for a real property tax exemption for
certified first responders who have become disabled as a result of a
World Trade Center medical condition.

 
SUMMARY OF PROVISIONS:

Section one of this bill amends subdivision 1 of section 466-k of the
real property tax law by adding and defining "certified first respon-
ders" of the September eleventh, two thousand one terror attacks who
have become disabled as a result of a certified World Trade Center
medical condition, which is also defined in the bill, making them eligi-

ble to receive the alternative real property tax exemption for veterans.

Section two of this bill provides that this act shall take immediately.

 
JUSTIFICATION:

Each day, the number of deaths for first responders who participated in
World Trade Center rescue, recovery and cleanup operations continues to
grow. Almost eighteen years after the attacks on the World Trade Center,
over ten thousand first responders and others in the disaster area have
been diagnosed with cancer and other debilitating illnesses, and more
than 2,000 deaths have been related to 9/11 related illness.

Even for first responders who are still in good health, the fear of
future illness is constantly in their minds. However, these heroes still
have to focus on providing financially for their families, and preparing
for the potential risk of developing illness as a result of their call
to serve on that fateful day. Extending the alternative real property
tax exemption for veterans to these certified first responders will
provide peace of mind to their families and express New York's eternal
thankfulness for their heroism.

 
PRIOR LEGISLATIVE HISTORY:

S. 5840/A. 9096; Referred to Senate Veterans, Homeland Security and
Military Affairs Committee

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S3102A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3102--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Veterans, Homeland Securi-
   ty and Military Affairs -- 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 establishing a
   real property tax exemption for certain certified first responders
 
   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-k to read as follows:
   § 466-K. CERTIFIED FIRST RESPONDERS. 1. FOR PURPOSES OF THIS  SECTION,
 THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "CERTIFIED FIRST RESPONDER" SHALL HAVE THE SAME MEANING AS DEFINED
 PURSUANT TO SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW.
   (B)  "CERTIFIED  WORLD  TRADE  CENTER  MEDICAL CONDITION" SHALL MEAN A
 MEDICAL CONDITION WHICH HAS BEEN CERTIFIED BY  THE  WORLD  TRADE  CENTER
 HEALTH PROGRAM AS A COVERED CONDITION.
   2.  REAL PROPERTY OWNED BY A CERTIFIED FIRST RESPONDER WHO IS DISABLED
 AS A RESULT OF A CERTIFIED WORLD TRADE CENTER MEDICAL CONDITION SHALL BE
 EXEMPT FROM TAXATION TO THE EXTENT OF FIFTEEN PERCENT  OF  THE  ASSESSED
 VALUE  OF  SUCH  PROPERTY  FOR  CITY,  VILLAGE, TOWN, PART TOWN, SPECIAL
 DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS,  PROVIDED
 THAT  THE  GOVERNING  BODY  OF  A CITY, VILLAGE, TOWN OR COUNTY, AFTER A
 PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE  OR  RESOLUTION  PROVIDING
 THEREFOR;  PROVIDED  FURTHER,  HOWEVER,  THAT SUCH EXEMPTION SHALL IN NO
 EVENT EXCEED THREE THOUSAND  DOLLARS  MULTIPLIED  BY  THE  LATEST  STATE
 EQUALIZATION  RATE FOR THE ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
 LOCATED.
   3. SUCH EXEMPTION SHALL NOT BE GRANTED TO A CERTIFIED FIRST  RESPONDER
 WHO  IS  DISABLED  AS A RESULT OF A CERTIFIED WORLD TRADE CENTER MEDICAL
 CONDITION UNLESS:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD01118-02-1

 S. 3102--A                          2
 
   (A) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT; AND
   (B)  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.
   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 CERTIFIED FIRST RESPONDER WHO IS DISABLED AS
 A RESULT OF A CERTIFIED WORLD TRADE  CENTER  MEDICAL  CONDITION  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
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.

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