NY State Senate Bill 2021-S6676

Senate Bill S6676

Signed By Governor

2021-2022 Legislative Session

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in a certain county

download bill text pdf

Archive: Last Bill Status - Signed by Governor

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
Dec 01, 2021	signed chap.652
Nov 19, 2021	delivered to governor
Jun 08, 2021	returned to senate passed assembly ordered to third reading rules cal.616 substituted for a7644a referred to ways and means delivered to assembly passed senate
Jun 07, 2021	ordered to third reading cal.1567 committee discharged and committed to rules
Jun 02, 2021	print number 6676a
Jun 02, 2021	amend and recommit to local government
May 11, 2021	referred to local government

Votes

- Jun 8, 2021 - Floor Vote
  S6676
  
  63
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 8, 2021
      
      aye (63)
      
      Addabbo Jr.
      
      Akshar
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Borrello
      
      Boyle
      
      Breslin
      
      Brisport
      
      Brooks
      
      Brouk
      
      Comrie
      
      Cooney
      
      Felder
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Jordan
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martucci
      
      Mattera
      
      May
      
      Mayer
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rath III
      
      Reichlin-Melnick
      
      Ritchie
      
      Rivera
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Weik
  Jun 7, 2021 - Rules Committee Vote
  S6676
  
  21
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 7, 2021
      
      aye (21)
      
      Addabbo Jr.
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Boyle
      
      Breslin
      
      Comrie
      
      Gallivan
      
      Gianaris
      
      Griffo
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mayer
      
      O'Mara
      
      Ortt
      
      Parker
      
      Ritchie
      
      Savino
      
      Stewart-Cousins

Bill Amendments

Original

A (Active)

2021-S6676 - Details

Law Section:: Real Property Tax Law
Laws Affected:: Add §466-k, RPT L

2021-S6676 - Summary

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in counties with a population of more than 735,000 but less than 750,000.

2021-S6676 - Sponsor Memo

                                
 
BILL NUMBER: S6676

SPONSOR: BROUK
 
TITLE OF BILL:

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 compa-
nies or voluntary ambulance services in a certain county

 
PURPOSE:

This bill would allow certain counties and its localities to enact a
local law, ordinance or resolution providing eligible volunteer fire-
fighters and ambulance workers a 10% real property tax exemption off the
assessed value of such property for city, village, town, part town,
special district, school district, fire district or county purposes.

 
SUMMARY OF PROVISIONS:

Section one - adds a new section 466-k to the Real Property Tax Law to
provide that in any county having a population of more than 735,000

residents but less than 750,000 residents, any unit of local government
may opt to provide a real property tax exemption on residential property
owned by a volunteer firefighter or emergency worker. The bill further
stipulates that the enrolled member would have to have been a member of
the qualifying organization for two years.

Section two - contains the effective date.

 
JUSTIFICATION:

Volunteer firefighters and volunteer ambulance workers provide a valu-
able service to their communities. These individuals receive no compen-
sation for their service, yet they commit themselves to helping their
community at its time of need. The recruitment and retention of quality
volunteer emergency personnel is a critical problem in Monroe County and
it is the intent of this legislation to provide an incentive for indi-
viduals to serve their communities.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

None to the State. A small shift in the local real property tax base in
localities that choose to opt into this program.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
status dates occurring on or after such date.

2021-S6676 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6676
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2021
                                ___________
 
 Introduced  by  Sen.  BROUK  -- 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  providing  a
   tax  exemption  on  real  property  owned by members of volunteer fire
   companies or voluntary ambulance services 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-k to read as follows:
   § 466-K.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE  WORKERS;
 CERTAIN  COUNTY.  1.  REAL  PROPERTY  OWNED  BY AN ENROLLED MEMBER OF AN
 INCORPORATED VOLUNTEER FIRE COMPANY,  FIRE  DEPARTMENT  OR  INCORPORATED
 VOLUNTARY  AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING
 IN ANY COUNTY HAVING A POPULATION OF MORE THAN SEVEN HUNDRED THIRTY-FIVE
 THOUSAND AND LESS THAN SEVEN HUNDRED FIFTY THOUSAND INHABITANTS,  DETER-
 MINED  IN  ACCORDANCE WITH THE LATEST FEDERAL DECENNIAL CENSUS, SHALL BE
 EXEMPT FROM TAXATION TO THE EXTENT OF TEN PERCENT OF THE ASSESSED  VALUE
 OF  SUCH  PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN, SPECIAL DISTRICT,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF  SPECIAL
 ASSESSMENTS,  PROVIDED THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
 A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN  ENROLLED  MEMBER  OF  AN
 INCORPORATED  VOLUNTEER  FIRE  COMPANY,  FIRE DEPARTMENT OR INCORPORATED
 VOLUNTARY AMBULANCE SERVICE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
 BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR INCOR-
 PORATED VOLUNTARY AMBULANCE SERVICE;
   (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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11357-02-1

 S. 6676                             2
 
 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
   (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 TWO YEARS OR THE APPLICANT HAS BEEN CERTIFIED BY
 THE  AUTHORITY  HAVING JURISDICTION FOR THE INCORPORATED VOLUNTARY AMBU-
 LANCE SERVICE AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY AMBU-
 LANCE SERVICE FOR AT LEAST TWO YEARS. IT SHALL BE THE DUTY AND RESPONSI-
 BILITY OF THE MUNICIPALITY, SCHOOL DISTRICT AND/OR FIRE  DISTRICT  WHICH
 ADOPTS  A LOCAL LAW, ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION TO
 DETERMINE THE PROCEDURE FOR CERTIFICATION.
   3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
 DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO ACCRUES  MORE
 THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY
 HAVING  JURISDICTION  FOR  THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
 DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
 THE TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE  REMAIN-
 DER  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, FIRE 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,
 SCHOOL DISTRICT AND/OR FIRE  DISTRICT  OFFERING  SUCH  EXEMPTION  ON  OR
 BEFORE  THE  TAXABLE  STATUS DATE ON A FORM AS PRESCRIBED BY THE COMMIS-
 SIONER.
   5. NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER  AMBULANCE
 WORKER  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.

co-Sponsors

2021-S6676A (ACTIVE) - Details

Law Section:: Real Property Tax Law
Laws Affected:: Add §466-k, RPT L

2021-S6676A (ACTIVE) - Summary

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in counties with a population of more than 735,000 but less than 750,000.

2021-S6676A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6676A

SPONSOR: BROUK
 
TITLE OF BILL:

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 compa-
nies or voluntary ambulance services in a certain county

 
PURPOSE:

This bill would allow certain counties and its localities to enact a
local law, ordinance or resolution providing eligible volunteer fire-
fighters and ambulance workers a 10% real property tax exemption off the
assessed value of such property for city, village, town, part town,
special district, school district, fire district or county purposes.

 
SUMMARY OF PROVISIONS:

Section one - adds a new section 466-k to the Real Property Tax Law to
provide that in any county having a population of more than 735,000

residents but less than 750,000 residents, based on and recorded by the
two thousand ten federal census. Any unit of local government may opt to
provide a real property tax exemption on residential property owned by a
volunteer firefighter or emergency worker. The bill further stipulates
that the enrolled member would have to have been a member of the quali-
fying organization for two years.

Section two - contains the effective date.

 
JUSTIFICATION:

Volunteer firefighters and volunteer ambulance workers provide a valu-
able service to their communities,. These individuals receive no compen-
sation for their service, yet they commit themselves to helping their
community at its time of need. The recruitment and retention of quality
volunteer emergency personnel is a critical problem in Monroe County and
it is the intent of this legislation to provide an incentive for indi-
viduals to serve their communities.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

None to the State. A small shift in the local real property tax base in
localities that choose to opt into this program.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
status dates occurring on or after such date.

2021-S6676A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6676--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2021
                                ___________
 
 Introduced  by  Sen.  BROUK  -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   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  providing  a
   tax  exemption  on  real  property  owned by members of volunteer fire
   companies or voluntary ambulance services 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-k to read as follows:
   § 466-K.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE  WORKERS;
 CERTAIN  COUNTY.  1.  REAL  PROPERTY  OWNED  BY AN ENROLLED MEMBER OF AN
 INCORPORATED VOLUNTEER FIRE COMPANY,  FIRE  DEPARTMENT  OR  INCORPORATED
 VOLUNTARY  AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING
 IN ANY COUNTY HAVING A POPULATION OF MORE THAN SEVEN HUNDRED THIRTY-FIVE
 THOUSAND AND LESS THAN SEVEN HUNDRED FIFTY THOUSAND  INHABITANTS,  BASED
 UPON  AND  RECORDED  BY  THE  TWO  THOUSAND TEN FEDERAL CENSUS, SHALL BE
 EXEMPT FROM TAXATION TO THE EXTENT OF TEN PERCENT OF THE ASSESSED  VALUE
 OF  SUCH  PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN, SPECIAL DISTRICT,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF  SPECIAL
 ASSESSMENTS,  PROVIDED THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
 A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN  ENROLLED  MEMBER  OF  AN
 INCORPORATED  VOLUNTEER  FIRE  COMPANY,  FIRE DEPARTMENT OR INCORPORATED
 VOLUNTARY AMBULANCE SERVICE RESIDING IN SUCH COUNTY UNLESS:
   (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
 BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR INCOR-
 PORATED VOLUNTARY AMBULANCE SERVICE;
   (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11357-06-1

 S. 6676--A                          2
 
   (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
   (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 TWO YEARS OR THE APPLICANT HAS BEEN CERTIFIED BY
 THE AUTHORITY HAVING JURISDICTION FOR THE INCORPORATED  VOLUNTARY  AMBU-
 LANCE SERVICE AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY AMBU-
 LANCE SERVICE FOR AT LEAST TWO YEARS. IT SHALL BE THE DUTY AND RESPONSI-
 BILITY  OF  THE MUNICIPALITY, SCHOOL DISTRICT AND/OR FIRE DISTRICT WHICH
 ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION  TO
 DETERMINE THE PROCEDURE FOR CERTIFICATION.
   3. ANY ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY, FIRE
 DEPARTMENT  OR INCORPORATED VOLUNTARY AMBULANCE SERVICE WHO ACCRUES MORE
 THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY
 HAVING JURISDICTION FOR THE INCORPORATED VOLUNTEER  FIRE  COMPANY,  FIRE
 DEPARTMENT OR INCORPORATED VOLUNTARY AMBULANCE SERVICE, SHALL BE GRANTED
 THE  TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAIN-
 DER 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, FIRE 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,
 SCHOOL  DISTRICT  AND/OR  FIRE  DISTRICT  OFFERING  SUCH EXEMPTION ON OR
 BEFORE THE TAXABLE STATUS DATE ON A FORM AS PRESCRIBED  BY  THE  COMMIS-
 SIONER.
   5.  NO APPLICANT WHO IS A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE
 WORKER 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.

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