What's happening
This bill allows local governments to extend property tax exemptions to un-remarried spouses of deceased volunteer firefighters or ambulance workers.
Why it matters
Expands Eligibility for Property Tax Relief. By explicitly including additional sections of law, the bill allows local governments broader authority to grant or continue property tax exemptions for the surviving, un-remarried spouses of volunteer firefighters and ambulance workers who died in the line of duty. This could help more families avoid sudden financial strain after a loss.
Empowers Local Decision-Making. The bill does not mandate these exemptions but gives cities, towns, and villages the legal option to adopt or amend local laws to offer this benefit. This flexibility lets communities tailor support based on local needs and values.
Recognizes Sacrifice and Promotes Volunteerism. Extending property tax relief to surviving spouses acknowledges the risks taken by volunteer emergency responders and may serve as an incentive for recruitment and retention, as it provides a tangible benefit to their families in the event of a tragedy.
Establishes Consistency Across Jurisdictions. By harmonizing references to different property tax exemption statutes, the bill reduces confusion and ensures that all localities operating under various sections of the law have the same opportunity to support the families of fallen volunteers.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Extend Tax Breaks to Widows
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 60–0
- Advanced to third reading
- 2nd report cal.
- 1st report cal.679
- Referred to local government
- Returned to senate
- Died in assembly
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 62–0
Show 4 earlier actions
- Advanced to third reading
- 2nd report cal.
- 1st report cal.581
- Referred to local government
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5375
2017-2018 Regular Sessions
IN SENATE
March 23, 2017
Introduced by Sen. AMEDORE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The opening paragraph of section 466-f of the real property tax law, as added by chapter 324 of the laws of 2005, is amended to read as follows:
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, [or] four hundred sixtysix-e or four hundred sixty-six-h of this title may be amended, or a local law, ordinance or resolution may be adopted to continue any exemption claimed under such statutes by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, to such deceased enrolled member's un-remarried spouse if such member is killed in the line of duty; provided, however, that:
§ 2. The opening paragraph of section 466-h of the real property tax law, as added by chapter 305 of the laws of 2006, is amended to read as follows:
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 or four hundred sixty-six-h of this title may be separately amended, or a local law, ordinance or resolution may be separately adopted to continue an exemption or reinstate a pre-existing exemption to an un-remarried spouse of a deceased enrolled member of an incorporated volunteer fire
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10530-01-7
S. 5375 2
company, fire department, or incorporated voluntary ambulance service; provided, however, that:
§ 3. This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to taxable status dates occurring on or after such effective date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
Purpose
This legislation is intended to extend by local law a real property tax exemption to certified un-remarried spouses of deceased members of volunteer fire companies or ambulance services in Ulster County.
Summary of provisions
Section 1. Allows Ulster County and municipal entities located within Ulster County to enact a local law or ordinance 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 (i) killed in the line of duty, (ii) was an enrolled member of a department for at least five years and (iii) the deceased volunteer had previously been receiving the exemption.
Section 2. Allows Ulster County and municipal entities located within Ulster County to enact a local law or ordinance 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 (i) an enrolled member of a department for at least twenty years and (ii) the deceased volunteer had previously been receiving the exemption.
Justification
This legislation will provide a local option to permit municipal entities located within Ulster County to continue volunteer fire and ambulance tax exemptions to un-remarried spouses of deceased volunteers who had been previously receiving the exemption.
Legislative history
New bill.
Fiscal implications to state and local governments
None to the 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.