Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services residing in certain counties of the state; rep

2 Co-sponsors

• William J. Larkin Jr.
• Frank Padavan

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 residing in any county of the state and to repeal certain provisions of such law relating thereto

Purpose

To authorize taxing jurisdictions statewide to adopt - if they so choose - local legislation affording a partial real property tax exemption to volunteer firefighters and ambulance workers.

Summary of provisions

This legislation would streamline the current volunteer firefighter/ambulance worker exemption by allowing all counties throughout New York State to adopt local legislation that would extend the 10% assessment reduction on the primary residence of volunteer firefighters and ambulance workers. The bill has provisions that allow taxing jurisdictions to limit the exemption to 10% of the assessed value not to exceed $3000 multiplied by the latest state equalization rate unless such governing body specifies a higher maximum exemption in local law.

Upon the enactment of this legislation, those municipalities that have previously adopted legislation affording the volunteer firefighters/ambulance workers the exemption, will have a full year to adopt the provisions of RPTL section 466 so as to continue the exemption without a loss of such benefit to the volunteer firefighter/ambulance worker.

Justification

Currently, 26 out of 62 counties have the authority to adopt legislation affording volunteer firefighters and ambulance workers a partial real property tax exemption, This bill would simply clean up the hodgepodge nature of the current exemption and allow all taxing jurisdictions in the state the same opportunity to encourage the recruitment and retention of volunteer firefighters and ambulance workers if such a need exists.

Volunteer firefighters and volunteer ambulance corps workers in the state provide a valuable service to the members of the community. Over the years the costs of being certified and recertified and the requirements such as hours of training and the hours of service needed for certification have increased. In order to help ease the costs incurred by volunteers, who by the very nature of the job receive no compensation for their time or their expenses, this is a way of saying thank you. The bill seeks to maintain the corps of volunteers that already serve the community as well as encourage others who may be considering such public service.

Legislative history

2008-07: S.130 Referred to Local Government 2006: S.172 Referred to Local Government 2005: S.172 Referred to Local Government 2004-03: S.161 Referred to Local Government 2002-01: S.747 Referred to Local Government 2000: S.6254 Referred to Local Government

Fiscal implications

None to the State.

Effective date

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