S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2707
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 24, 2023
                                ___________
 
 Introduced  by Sen. HARCKHAM -- 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 for certain volunteer firefighters and ambulance workers
   in Westchester county

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 466-d of the real property tax law, as  amended  by
 chapter  399  of  the  laws  of 2004, subdivisions 1 and 3 as amended by
 chapter 205 of the laws of 2006 and subdivision 5 as further amended  by
 subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
 2010, is amended to read as follows:
   § 466-d. Volunteer firefighters and volunteer ambulance workers; WEST-
 CHESTER 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  [a]  WESTCHESTER  county  [which  has a population of more than nine
 hundred thousand and less than nine  hundred  fifty  thousand  persons],
 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 be granted to an enrolled member of an  incor-
 porated  volunteer  fire company, fire department or incorporated volun-
 tary ambulance service residing in [such] WESTCHESTER county only if:
   (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.
                                                            LBD07115-01-3
              

 S. 2707                             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;
   (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; and
   (e) (i) for volunteer firefighters, the area served by  the  volunteer
 fire company does not encompass any area served by a fire company having
 five or more professional firefighters.
   (ii) for volunteer ambulance workers, the area served by the volunteer
 ambulance  company  does  not  encompass any area served by an ambulance
 company having five or more professional ambulance workers.
   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 a] WESTCHESTER 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.  Any  volunteer firefighter or volunteer ambulance worker of [such]
 WESTCHESTER county who is or becomes permanently  disabled  due  to  the
 exercise  of  his  or her duties as such firefighter or ambulance worker
 and who is prevented from being certified as an  active  service  member
 shall  be  entitled to the annual certification during the period of his
 or her disability.
   5. 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.
   6. 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 immediately;  and  provided,  however,
 that  the  amendments to section 466-d of the real property tax law made
 by section one of this act shall not affect the repeal of  such  section
 and shall be deemed repealed therewith.