Allows municipalities to provide real property tax exemption for disabled police officers, firefighters and ambulance corpsmen & to certain widows

2 Co-sponsors

• Ruben Diaz
• Liz Krueger

BILL NUMBER:S3856A

Title of bill

An act to amend the real property tax law, in relation to granting a real property tax exemption to certain police officers, firefighters or volunteer ambulance workers who are totally disabled or to the widows of such persons who are killed in the line of duty

Summary of provisions

This bill would amend the Real Property Tax Law by adding a new section, section 467-g to provide that real property owned by widows of certain paid policemen, paid firemen, volunteer firemen, and volunteer ambulance corpsmen killed in the line of duty as a result of services performed to that community, and who reside in the community in which said person was employed or was a volunteer, shall be granted a real property tax exemption. This bill also provides that property owned by paid policemen, auxiliary policemen, paid firemen, volunteer firemen, and volunteer ambulance corpsmen who become fully disabled in the line of duty as a result of services performed to the community and who resides in the community in which said person was employed or was a volunteer be granted a real property tax exemption. The granting of such exemptions would be at the option of the municipality as would the extent of the exemption.

Justification

Policemen, firemen (paid or volunteer) and volunteer ambulance corpsmen provide a vital service to their community. In performing their duties, these people must from time to time risk their lives. By allowing widows of these people who are killed in the line of duty or by allowing such people who become fully disabled in the line of duty to be exempt from paying real estate or school taxes would be a proper demonstration of the communities support and appreciation. This bill would also encourage these people to live in the community of their employment and would also encourage further volunteers to emergency services.

LEGISLATIVE HISTORY:, 04/07/09 REFERRED TO LOCAL GOVERNMENT 01/06/10 REFERRED TO LOCAL GOVERNMENT

Fiscal implications

None.

Effective date

This act shall take effect immediately and shall apply to all taxable status dates after January 1, 2014.