Relates to real property tax exemptions for volunteer firefighters and volunteer ambulance workers in certain counties

BILL NUMBER:S1529

Title of bill

An act to amend the real property tax law, in relation to real property tax exemptions for volunteer firefighters and volunteer ambulance workers in certain counties

Purpose

This bill eliminates the annual renewal requirement of volunteer firefighters and volunteer ambulance workers.

Summary of provisions

Section one amends subdivision 4 of section 466-c of the Real Property Tax Law by specifying that once a property tax exemption has been granted, no renewal application shall be necessary, provided the property continues to be the primary residence of the applicant, and continues to otherwise qualify, and the authority having jurisdiction for the incorporated volunteer fire company or fire department, or incorporated voluntary ambulance service continues to certify the applicant as an enrolled member.

Existing law

Currently, once active volunteer firefighters and volunteer ambulance workers have accrued a minimum of five years of service, they axe required to file an application with the town tax assessor by March 31st annually in order to be eligible to receive the tax credit in the following year.

Justification

Once a volunteer firefighter or volunteer ambulance worker has qualified for the real property tax exemption provided for under section 466-c of the RPTL, this bill will ensure they will continue to receive the tax exemption yearly without the need to file an annual application.

Legislative history

2010: S.8475 Rules 2012: S.1836 Local Government/Assembly Real Property Taxation

Fiscal implications

None.

Local fiscal implications

None.

Effective date

This bill takes effect immediately.