S T A T E   O F   N E W   Y O R K
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                                   5454
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 10, 2023
                                ___________
 
 Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
   tee 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 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-l to read as follows:
   §  466-L.  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE WORKERS;
 EXEMPTION. 1. REAL PROPERTY OWNED BY AN ENROLLED MEMBER OF  AN  INCORPO-
 RATED  VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT OR INCORPORATED VOLUNTARY
 AMBULANCE SERVICE OR SUCH ENROLLED MEMBER AND SPOUSE RESIDING IN A COUN-
 TY WHICH HAS A POPULATION OF MORE THAN TWO HUNDRED  FIFTY  THOUSAND  AND
 LESS THAN FIVE HUNDRED THOUSAND PERSONS, ACCORDING TO THE LATEST FEDERAL
 DECENNIAL  CENSUS  AND  WHICH  IS NOT LOCATED WITHIN A CITY WITH A POPU-
 LATION OF ONE MILLION OR MORE SHALL  BE  EXEMPT  FROM  TAXATION  TO  THE
 EXTENT  OF  TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR CITY,
 VILLAGE, TOWN, PART TOWN, SCHOOL DISTRICT, SPECIAL  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, 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.
                                                            LBD08903-01-3
              

 A. 5454                             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 FIVE YEARS OR THE APPLICANT HAS BEEN CERTIFIED
 BY THE AUTHORITY HAVING  JURISDICTION  FOR  THE  INCORPORATED  VOLUNTARY
 AMBULANCE  SERVICE  AS AN ENROLLED MEMBER OF SUCH INCORPORATED VOLUNTARY
 AMBULANCE SERVICE FOR AT LEAST FIVE YEARS. IT  SHALL  BE  THE  DUTY  AND
 RESPONSIBILITY  OF  THE MUNICIPALITY 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 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 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
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.