S T A T E O F N E W Y O R K
________________________________________________________________________
688--A
Cal. No. 373
2025-2026 Regular Sessions
I N S E N A T E
(PREFILED)
January 8, 2025
___________
Introduced by Sens. MARTINEZ, RHOADS, ROLISON -- read twice and ordered
printed, and when printed to be committed to the Committee on Local
Government -- reported favorably from said committee, ordered to first
and second report, ordered to a third reading, amended and ordered
reprinted, retaining its place in the order of third reading
AN ACT to amend the real property tax law, in relation to a real proper-
ty tax exemption for surviving spouses of volunteer firefighters or
volunteer ambulance workers killed in the line of duty
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 466-a of the real property tax law, as added by
chapter 670 of the laws of 2022, is amended to read as follows:
§ 466-a. Volunteer firefighters and volunteer ambulance workers. 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 shall
be exempt from taxation to the extent of up to ten percent of the
assessed value AND SURVIVING SPOUSES OF MEMBERS KILLED IN THE LINE OF
DUTY SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF UP TO FIFTY PER
CENTUM 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:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02762-02-5
S. 688--A 2
(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
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, fire department, or
voluntary ambulance service as an enrolled member of such incorporated
volunteer fire company, fire department, or voluntary ambulance service,
as determined by the governing body of a city, village, town, school
district, fire district or county; provided, however, that such govern-
ing body shall establish a minimum service requirement for each appli-
cant between two years of service and five years of service. It shall be
the duty and responsibility of the governing body of each 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] SUCH MEMBER'S life as long as [his or her] THEIR
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. [Un-remarried spouses of volunteer firefighters or volunteer ambu-
lance workers killed in the line of duty. Any local law or ordinance
adopted pursuant to this section may be separately amended, or a local
law, ordinance or resolution may be separately adopted to continue an
exemption or reinstate a pre-existing exemption claimed under such stat-
utes by an enrolled member of an incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service, to such
deceased enrolled member's un-remarried spouse if such member is killed
in the line of duty;] AFTER THE LOCAL LEGISLATIVE BODY OF A COUNTY,
CITY, TOWN, OR VILLAGE PASSES A LOCAL LAW, OR A SCHOOL DISTRICT PASSES A
RESOLUTION, NOTWITHSTANDING ANY OTHER PROVISION OF LAW, REAL PROPERTY
OWNED BY A SURVIVING SPOUSE OF A ENROLLED MEMBER OF AN INCORPORATED
VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT, OR INCORPORATED VOLUNTARY AMBU-
LANCE SERVICE KILLED IN THE LINE OF DUTY, SHALL BE EXEMPT FROM TAXATION
TO THE EXTENT OF FIFTY PER CENTUM OF THE ASSESSED VALUATION THEREOF.
WITHIN SUCH LOCAL LAW OR RESOLUTION, THE LOCAL LEGISLATIVE BODY OR
SCHOOL DISTRICT MAY REDUCE THE PERCENTAGE OF EXEMPTION AUTHORIZED PURSU-
ANT TO THIS SECTION, provided, however, that:
(a) such [un-remarried] SURVIVING spouse is certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service as [an un-remar-
ried] A SURVIVING spouse of an enrolled member of such incorporated
S. 688--A 3
volunteer fire company, fire department or incorporated voluntary ambu-
lance service who was killed in the line of duty; and
(b) such deceased volunteer had been an enrolled member for at least
[five years] THE MINIMUM NUMBER OF YEARS OF SERVICE, BETWEEN TWO AND
FIVE YEARS, ESTABLISHED BY THE MUNICIPALITY UNDER THIS SECTION; and
(c) such deceased volunteer had been receiving [the] AN exemption
prior to [his or her] THEIR death.
4-A. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE
PROVISIONS OF THIS SECTION SHALL APPLY TO ANY REAL PROPERTY HELD IN
TRUST SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS WHO WOULD OTHERWISE
BE ELIGIBLE FOR A REAL PROPERTY TAX EXEMPTION, PURSUANT TO SUBDIVISION
FOUR OF THIS SECTION, WERE SUCH PERSON OR PERSONS THE OWNER OR OWNERS OF
SUCH REAL PROPERTY.
(A) FOR THE PURPOSES OF THIS SECTION, TITLE TO THAT PORTION OF REAL
PROPERTY OWNED BY A COOPERATIVE APARTMENT CORPORATION IN WHICH A
TENANT-STOCKHOLDER OF SUCH CORPORATION RESIDES AND WHICH IS REPRESENTED
BY THEIR SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED BY
ITS OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK OF
THE CORPORATION, INCLUDING THAT OWNED BY THE CORPORATION, SHALL BE
DEEMED TO BE VESTED IN SUCH TENANT-STOCKHOLDER.
(B) PROVIDED THAT ALL OTHER ELIGIBILITY CRITERIA OF THIS SECTION ARE
MET, THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED BY A
COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF SUCH
REAL PROPERTY VESTED IN SUCH TENANT-STOCKHOLDER TO SUCH REAL PROPERTY
OWNED BY SUCH COOPERATIVE APARTMENT CORPORATION IN WHICH SUCH TENANT-
STOCKHOLDER RESIDES SHALL BE SUBJECT TO EXEMPTION FROM TAXATION PURSUANT
TO THIS SECTION AND ANY EXEMPTION SO GRANTED SHALL BE CREDITED BY THE
APPROPRIATE TAXING AUTHORITY AGAINST THE ASSESSED VALUATION OF SUCH REAL
PROPERTY; THE REDUCTION IN REAL PROPERTY TAXES REALIZED THEREBY SHALL BE
CREDITED BY THE COOPERATIVE APARTMENT CORPORATION AGAINST THE AMOUNT OF
SUCH TAXES OTHERWISE PAYABLE BY OR CHARGEABLE TO SUCH TENANT-STOCKHOLD-
ER.
(C) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, A TENANT-STOCK-
HOLDER WHO RESIDES IN A DWELLING THAT IS SUBJECT TO THE PROVISIONS OF
EITHER ARTICLE TWO, FOUR, FIVE OR ELEVEN OF THE PRIVATE HOUSING FINANCE
LAW SHALL NOT BE ELIGIBLE FOR AN EXEMPTION PURSUANT TO THIS SECTION.
(D) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, REAL PROPERTY
OWNED BY A COOPERATIVE APARTMENT CORPORATION MAY BE EXEMPT FROM TAXATION
PURSUANT TO THIS SECTION BY A MUNICIPALITY IN WHICH SUCH REAL PROPERTY
IS LOCATED ONLY IF THE GOVERNING BODY OF SUCH MUNICIPALITY, AFTER PUBLIC
HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
5. [Un-remarried] SURVIVING spouses of deceased volunteer firefighters
or volunteer ambulance workers. Any local law or ordinance adopted
pursuant to this section may be separately amended, or a local law,
ordinance or resolution may be separately adopted to continue an
exemption or reinstate a pre-existing exemption to [an un-remarried] A
SURVIVING spouse of a deceased enrolled member of an incorporated volun-
teer fire company, fire department, or incorporated voluntary ambulance
service; provided, however, that:
(a) such [un-remarried] SURVIVING spouse is certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service as [an un-remar-
ried] A SURVIVING spouse of a deceased enrolled member of such incorpo-
rated volunteer fire company, fire department or incorporated voluntary
ambulance service; and
S. 688--A 4
(b) such deceased volunteer had been an enrolled member for at least
twenty years; and
(c) such deceased volunteer and [un-remarried] SURVIVING spouse had
been receiving the exemption for such property prior to the death of
such volunteer.
6. 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.
7. 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.
8. Any city, village, town, school district, fire district or county
that currently, through local law, ordinance or resolution, provides an
exemption from taxation for an enrolled member of an incorporated volun-
teer fire company, fire department or incorporated voluntary ambulance
service, such enrolled member and spouse, or [an un-remarried] A SURVIV-
ING spouse shall be authorized to continue to provide such exemption,
provided however, such city, village, town, school district, fire
district or county shall adopt a local law, ordinance or resolution to
conform to the provisions of this section no later than three years
after the effective date of this section.
9. Notice to affected municipalities. On or before December thirty-
first, two thousand twenty-two, it shall be the duty of the commissioner
or [her or his] SUCH COMMISSIONER'S designees to notify or cause to be
notified, in a manner prescribed by the commissioner, the chief execu-
tive officer of each and any municipality in which former sections four
hundred sixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c,
four hundred sixty-six-d, four hundred sixty-six-f, four hundred sixty-
six-g, four hundred sixty-six-h, four hundred sixty-six-i, four hundred
sixty-six-j, and four hundred sixty-six-k of [the real property tax law]
THIS TITLE apply, of the provisions of [the] chapter SIX HUNDRED SEVENTY
of the laws of two thousand twenty-two that added this section.
§ 2. This act shall take effect immediately.
