Authorizes extension by local law of an exemption to un-remarried spouses of deceased five year members of volunteer fire companies or ambulance services; repealer

BILL NUMBER:S4060

Title of bill

An act to amend the real property tax law, in relation to a tax exemption for un-remarried spouses of deceased members of volunteer fire companies or volunteer ambulance services; and to repeal section 466-h of such law relating thereto

Purpose

To authorize the extension by local law of an exemption to certified un-remarried spouses of deceased 5 year members of volunteer fire companies or ambulance services.

Summary of provisions

Section one of the bill repeals §466-h of the Real Property Tax (RPT) Law and replaces it with a new §466-k to allow the widow or widower of a deceased volunteer firefighter or ambulance worker to obtain or continue a partial real property tax exemption in connection with their home so long as the deceased spouse was an enrolled member of a department for at least five years.

Existing law

Current benefits exist for living members.

Justification

There have been instances where volunteer fire firefighters who have died on the job failed to apply for their real property tax exemption authorized under RPT §466-C. Unfortunately, this failure to apply for the exemption prior to death precludes a member's family from applying for the exemption allowed by law. This bill would correct this inequity.

Legislative history

2009-10: S.4413 2007-08: S.1811

Fiscal implications

None to state; minimal impact on local governments who opt in.

Effective date

This act shall take effect on the first of January next succeeding the date on which it shall have become a law.