Relates to a tax exemption for enrolled members of a volunteer ocean rescue squad in certain municipalities, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    782
 
                        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 a property tax
   exemption for ocean rescue squad members  in  certain  municipalities;
   and  to  repeal section 1 of a chapter of the laws of 2024 relating to
   the eligibility of enrolled members  of  the  East  Hampton  Volunteer
   Ocean Rescue and Auxiliary Squad for a tax exemption on real property,
   as proposed in legislative bills numbers S. 2159-A and A.1640-A
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 466-n to read as follows:
   §  466-N.  OCEAN RESCUE SQUAD MEMBERS; 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 TWENTY-EIGHT THOUSAND THREE  HUNDRED  SEVENTY  AND  TWENTY-EIGHT
 THOUSAND  FOUR HUNDRED 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, ORDINANCE 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
 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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02937-01-5
 S. 782                              2
 
   (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
 THEIR  LIFE  AS  LONG  AS THEIR 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. ANY LOCAL LAW OR ORDINANCE ADOPTED PURSUANT TO THIS SECTION MAY  BE
 SEPARATELY AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE SEPA-
 RATELY  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-REMARRIED 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;
   (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
 THEIR DEATH.
   5. ANY LOCAL LAW OR ORDINANCE ADOPTED PURSUANT TO THIS SECTION MAY  BE
 SEPARATELY AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE SEPA-
 RATELY  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;
   (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
 S. 782                              3
 
 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.
   § 2. Section 1 of a chapter of the laws of 2024 relating to the eligi-
 bility  of  enrolled  members of the East Hampton Volunteer Ocean Rescue
 and Auxiliary Squad for a tax exemption on real property, as proposed in
 legislative bills numbers S. 2159-A and A.1640-A, is REPEALED.
   § 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 the East Hampton Volunteer Ocean Rescue and Auxilia-
 ry Squad for a tax exemption on real property, as proposed  in  legisla-
 tive bills numbers S. 2159-A and A.1640-A, takes effect.