Establishes eligibility for a tax exemption on real property for enrolled members of ocean rescue squads in certain municipalities, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    781
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen. PALUMBO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to the establish-
   ing eligibility for a tax exemption  on  real  property  for  enrolled
   members  of  ocean  rescue  squads  in  certain municipalities; and to
   repeal section 1 of a chapter of the laws  of  2024  relating  to  the
   eligibility  of  enrolled  members of Southampton Village Ocean Rescue
   for a tax exemption on real property, as proposed in legislative bills
   numbers S. 2158-A and A.  1353-A
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Section 1 of a chapter of the laws of 2024 relating to the
 eligibility  of enrolled members of Southampton Village Ocean Rescue for
 a tax exemption on real  property,  as  proposed  in  legislative  bills
 numbers S. 2158-A and A. 1353-A, is REPEALED.
   §  2.  The  real  property  tax law is amended by adding a new section
 466-m to read as follows:
   § 466-M. OCEAN RESCUE SQUAD MEMBERS IN CERTAIN MUNICIPALITIES. 1.  (A)
 REAL  PROPERTY  OWNED BY AN ENROLLED MEMBER OF AN OCEAN RESCUE SQUAD, OR
 SUCH ENROLLED MEMBER AND SPOUSE, RESIDING IN A TOWN  WITH  A  POPULATION
 BETWEEN  SIXTY-NINE  THOUSAND AND SIXTY-NINE THOUSAND FIFTY ACCORDING TO
 THE TWO THOUSAND TWENTY CENSUS SHALL BE  EXEMPT  FROM  TAXATION  TO  THE
 EXTENT  OF  UP TO TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR
 CITY, VILLAGE, TOWN, PART TOWN, SPECIAL DISTRICT, SCHOOL DISTRICT,  FIRE
 DISTRICT  OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED
 THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN, SCHOOL DISTRICT,  FIRE
 DISTRICT  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDI-
 NANCE OR RESOLUTION PROVIDING THEREFOR.
   (B) FOR THE PURPOSES OF THIS SECTION, AN OCEAN RESCUE SQUAD SHALL MEAN
 AN ENTITY THAT HAS BEEN DEEMED AS AN EMERGENCY RESCUE  SQUAD  AND  FIRST
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02936-01-5
 S. 781                              2
 
 AID  SQUAD  BY  RESOLUTION  OF  THE GOVERNING BODY OF EACH MUNICIPALITY,
 PURSUANT TO STATE LAW OR SPECIAL ACT OF THE LEGISLATURE.
   2.  SUCH  EXEMPTION  SHALL  NOT BE GRANTED TO AN ENROLLED MEMBER OF AN
 OCEAN RESCUE SQUAD RESIDING IN SUCH TOWN UNLESS:
   (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
 BY SUCH OCEAN RESCUE SQUAD;
   (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
   (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
 PROVIDED  HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT  IS  USED  FOR  OTHER
 PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
 PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
 SECTION; AND
   (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
 TION  FOR THE OCEAN RESCUE SQUAD, AS DETERMINED BY THE GOVERNING BODY OF
 A CITY,  VILLAGE,  TOWN,  SCHOOL  DISTRICT,  FIRE  DISTRICT  OR  COUNTY;
 PROVIDED,  HOWEVER,  THAT  SUCH GOVERNING BODY SHALL ESTABLISH A MINIMUM
 SERVICE REQUIREMENT FOR EACH APPLICANT BETWEEN TWO YEARS OF SERVICE  AND
 FIVE  YEARS  OF  SERVICE. IT SHALL BE THE DUTY AND RESPONSIBILITY OF THE
 GOVERNING BODY OF EACH  MUNICIPALITY  TO  DETERMINE  THE  PROCEDURE  FOR
 CERTIFICATION.
   3.  ANY ENROLLED MEMBER OF AN OCEAN RESCUE SQUAD WHO ACCRUES MORE THAN
 TWENTY YEARS OF ACTIVE SERVICE AND IS  SO  CERTIFIED  BY  THE  AUTHORITY
 HAVING  JURISDICTION  FOR  SUCH OCEAN RESCUE SQUAD, SHALL BE GRANTED THE
 TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAINDER OF
 SUCH MEMBER'S LIFE AS LONG AS SUCH MEMBER'S PRIMARY RESIDENCE IS LOCATED
 WITHIN SUCH APPLICABLE TOWN PROVIDED THAT THE  GOVERNING  BODY  OF  EACH
 MUNICIPALITY,  AFTER  A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR
 RESOLUTION PROVIDING THEREFOR.
   4. UN-REMARRIED SPOUSES OF OCEAN RESCUE SQUAD MEMBERS  KILLED  IN  THE
 LINE  OF  DUTY.  ANY  LOCAL  LAW  OR  ORDINANCE ADOPTED PURSUANT TO THIS
 SECTION MAY BE SEPARATELY AMENDED, OR A LOCAL LAW, ORDINANCE  OR  RESOL-
 UTION  MAY BE SEPARATELY ADOPTED TO CONTINUE AN EXEMPTION OR REINSTATE A
 PRE-EXISTING EXEMPTION CLAIMED UNDER SUCH STATUTES BY AN ENROLLED MEMBER
 OF AN OCEAN RESCUE SQUAD, TO SUCH DECEASED ENROLLED  MEMBER'S  UN-REMAR-
 RIED  SPOUSE  IF  SUCH  MEMBER  IS KILLED IN THE LINE OF DUTY; PROVIDED,
 HOWEVER, THAT:
   (A) SUCH UN-REMARRIED SPOUSE IS  CERTIFIED  BY  THE  AUTHORITY  HAVING
 JURISDICTION  FOR  THE  APPLICABLE OCEAN RESCUE SQUAD AS AN UN-REMARRIED
 SPOUSE OF AN ENROLLED MEMBER OF AN OCEAN RESCUE SQUAD WHO WAS KILLED  IN
 THE LINE OF DUTY; AND
   (B) SUCH DECEASED MEMBER HAD BEEN AN ENROLLED MEMBER FOR AT LEAST FIVE
 YEARS; AND
   (C)  SUCH  DECEASED  MEMBER  HAD BEEN RECEIVING THE EXEMPTION PRIOR TO
 SUCH MEMBER'S DEATH.
   5. UN-REMARRIED SPOUSES OF DECEASED OCEAN RESCUE  SQUAD  MEMBERS.  ANY
 LOCAL LAW OR ORDINANCE ADOPTED PURSUANT TO THIS SECTION MAY BE SEPARATE-
 LY  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 OCEAN
 RESCUE SQUAD; PROVIDED, HOWEVER, THAT:
   (A) SUCH UN-REMARRIED SPOUSE IS  CERTIFIED  BY  THE  AUTHORITY  HAVING
 JURISDICTION  FOR  THE  APPLICABLE OCEAN RESCUE SQUAD AS AN UN-REMARRIED
 SPOUSE OF A DECEASED ENROLLED MEMBER OF SUCH INCORPORATED  OCEAN  RESCUE
 SQUAD; AND
 S. 781                              3
 
   (B)  SUCH  DECEASED  MEMBER  HAD  BEEN AN ENROLLED MEMBER FOR AT LEAST
 TWENTY YEARS; AND
   (C)  SUCH  DECEASED  MEMBER AND UN-REMARRIED SPOUSE HAD BEEN RECEIVING
 THE EXEMPTION FOR SUCH PROPERTY PRIOR TO THE DEATH OF SUCH MEMBER.
   6. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER  AGENCY,  DEPARTMENT  OR  OFFICE  DESIGNATED  BY THE MUNICIPALITY,
 SCHOOL DISTRICT AND/OR FIRE  DISTRICT  OFFERING  SUCH  EXEMPTION  ON  OR
 BEFORE  THE  TAXABLE  STATUS DATE ON A FORM AS PRESCRIBED BY THE COMMIS-
 SIONER.
   7. NO APPLICANT WHO IS AN OCEAN RESCUE SQUAD MEMBER WHO BY  REASON  OF
 SUCH  STATUS IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTI-
 CLE ON THE EFFECTIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION OF
 SUCH BENEFIT BECAUSE OF THE PROVISIONS OF THIS SECTION.
   § 3. This act shall take effect on the  same  date  and  in  the  same
 manner  as  a chapter of the laws of 2024 relating to the eligibility of
 enrolled members of Southampton Village Ocean Rescue for a tax exemption
 on real property, as proposed in legislative bills numbers S. 2158-A and
 A.  1353-A, takes effect.