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History
- Referred to local government
- Referred to local government
Companion bill
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Extends the enhanced STAR exemption to permanent total disabled volunteer firefighters
In Assembly Committee · Real Property Taxation · Sponsor Joseph Morelle
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S2447
Title of bill
An act to amend the real property tax law, in relation to extending the enhanced STAR exemption to permanent total disabled volunteer firefighters
Purpose
The purpose of this legislation is to include permanent total disabled volunteer firefighters in the enhanced STAR program.
Summary of provisions
Section 1 amends section 425(2)(a) of the real property tax law is amended to include permanent and total disabled volunteer firefighters to the list of persons who satisfy the criteria to receive the enhanced star exemption. A new subsection four-b is created which provides the enhanced exemption for property owned by permanent total disabled volunteer firefighters, as such persons are defined in section eight of the volunteer firefighters' benefit law.
Section 2: amends section 425 of the real property law by adding a new subdivision 5-a. Provides that the enhanced star exemption is available to to all permanent total disabled firefighters meet the income standard.
Section 3 a new subparagraph (iii) is added to the section on penalties for material misstatements to read as follows: in the case of an application for the enhanced exemption for property owned by a permanent total disabled volunteer firefighter, the applicant or applicants misrepresented the fact that he or she is such a permanent or total disabled volunteer firefighter, when he or she is not. According to this section, a penalty may be imposed and the person shall be disqualified from claiming the exemption for 5 years.
Section 4 sets the enactment clause.
Existing law
No existing provisions for a tax exemption under the Enhanced STAR program exists for Permanent Total disabled volunteer firefighters.
Justification
This legislation would amend Section 425 of the Real Property Law to include permanently total disabled volunteer firefighters in reference to enhanced STAR benefits. Volunteer firefighters who are injured in the course of their volunteer service should be eligible for tax deductions under the enhanced STAR program. Volunteers provide enormously important services to our communities. Recognizing that these individuals must exist on a fixed income, this legislation will serve to alleviate some of their financial burden. Under this program, permanently total disabled volunteer firefighters would be able to realize the same tax exemptions that senior citizens
do through the enhanced STAR program. Currently, this would affect approximately three dozen persons. This is the least we, as a state, can do to repay those who give so selflessly to all the citizens in New York State.
Legislative history
2007-2008 - Local Government 2009-2010 - Local Government
Fiscal implications
This bill will have no impact on the STAR program or State finances.
Effective date
This act shall take effect on the first of January next succeeding the date on which it shall have become law, with provisions.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.