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

BILL NUMBER:A11074

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 companies or voluntary ambulance services in a certain county

Summary

This bill will add and an exemption in section 466-j of the real property tax law. The exemption will allow an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service and their spouse residing in a county of a certain size and not within a city with a population in excess of one million. 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 therefore. This exemption will essentially exempt these volunteers from paying the fire portion of their property tax calculated to be 10% of their total tax liability.

This bill also creates the limits to this exemption the applicant must reside in the city town or village which is served by such incorporated fire company or fire department or ambulance service; the property is the primary residence of the applicant; if any part of it is used for another purpose that shall be taxed and the remaining portion only shall be entitled to the exemption. The applicant has been a member of the service for at least five years unless otherwise determined by the local municipality, if the person accrues more than twenty years of service the exemption shall remain for as long as they are at the approved residence. Authorization shall be filed with the assessor or other agency, department of office designated by.the municipality offering such exemption this exemption shall not diminish any previously received benefits.

Justification

Members of volunteer fire departments and ambulance companies are already providing a payment of their time and energy to provide this service and should not be required to also pay monetarily.

Fiscal impact

LEGISLATIVE HISTORY: New Bill

Effective date

This bill shall take effect on the first of January next succeeding 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.