Amends the real property tax law to allow local governments to exempt un-remarried spouses of public safety officials from all or a portion of tax

BILL NUMBER:S2906

Title of bill

An act to amend the real property tax law, in relation to exempting un-remarried spouses of paid or volunteer fire fighters, ambulance workers or police officers who have fallen in the line of duty from all or a portion of their real property taxes on their primary residence

Purpose or general idea of bill

An act to amend the real property tax law which would give local and county governments the ability to exempt surviving spouses of paid or volunteer fire fighters, ambulance workers, or policemen who fallen in the line of duty, of their real property taxes.

Summary of specific provisions

Section 466-h of the real property tax law, as added by chapter 305 of the laws 2006, is amended to read as follows:

Un-remarried soused of deceased volunteer ox paid firefighters or volun- teer or paid ambulance works or policemen. Any local law or ordinance adopted pursuant to sections four hundred sixty-six, four hundred sixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-six-d, four hundred sixty-six-e, four hundred sixty-six-f or four hundred sixty-six-g of this title may be separately amended, or a local law, ordinance or resolution may be separately adapted to continue an exemption or reinstate a pre-existing exemption to an unre- married spouse of a deceased enrolled member of an incorporated volun- teer fire company fire department, or incorporated voluntary ambulance service; provided, however, A town, village or county may adopt a local law or ordinance allowing an un-remarried spouse of a paid or volunteer firefighter, ambulance worker or policeman to be exempt from a portion of all of the real property taxes imposed under this chapter provided that:

1. Such un-remarried spouse is certified by the authority having juris- diction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or, incorporated voluntary ambulance service or police force, and

2. Such deceased volunteer had been an enrolled member for at least twenty years died in the line of duty, and

3. Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer

Justification

Everyday brave men and women risk their lives to protect those in need, Across New York state many of these courageous individ- uals are volunteers. Therefore, when such a person makes the ultimate sacrifice while protecting their community, the local and county govern-

ments should have the option of exempting the spouse of the fallen hero from some or all of their real property taxes.

Prior legislation

2012: A.8408 - held for consideration in real proper- ty taxation

Fiscal implications

To be determined.

Effective date

This act shall take effect immediately.