§ 466-M — Ocean rescue squad members in certain municipalities

New York § 466-M

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 466-m. Ocean rescue squad members in certain municipalities. 1. (a)\nReal property owned by an enrolled member of an ocean rescue squad, or\nsuch enrolled member and spouse, residing in a town with a population\nbetween sixty-nine thousand and sixty-nine thousand fifty according to\nthe two thousand twenty census shall be exempt from taxation to the\nextent of up to ten percent of the assessed value of such property for\ncity, village, town, part town, special district, school district, fire\ndistrict or county purposes, exclusive of special assessments, provided\nthat the governing body of a city, village, town, school district, fire\ndistrict or county, after a public hearing, adopts a local law,\nordinance or resolution providing therefor.\n (b) For the purposes of this section, an ocean rescue squad shall mean\nan entity that has been deemed as an emergency rescue squad and first\naid squad by resolution of the governing body of each municipality,\npursuant to state law or special act of the legislature.\n 2. Such exemption shall not be granted to an enrolled member of an\nocean rescue squad residing in such town unless:\n (a) the applicant resides in the city, town or village which is served\nby such ocean rescue squad;\n (b) the property is the primary residence of the applicant;\n (c) the property is used exclusively for residential purposes;\nprovided however, that in the event any portion of such property is not\nused exclusively for the applicant's residence but is used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be entitled to the exemption provided by this\nsection; and\n (d) the applicant has been certified by the authority having\njurisdiction for the ocean rescue squad, as determined by the governing\nbody of a city, village, town, school district, fire district or county;\nprovided, however, that such governing body shall establish a minimum\nservice requirement for each applicant between two years of service and\nfive years of service. It shall be the duty and responsibility of the\ngoverning body of each municipality to determine the procedure for\ncertification.\n 3. Any enrolled member of an ocean rescue squad who accrues more than\ntwenty years of active service and is so certified by the authority\nhaving jurisdiction for such ocean rescue squad, shall be granted the\nten percent exemption as authorized by this section for the remainder of\nsuch member's life as long as such member's primary residence is located\nwithin such applicable town provided that the governing body of each\nmunicipality, after a public hearing, adopts a local law, ordinance or\nresolution providing therefor.\n 4. Un-remarried spouses of ocean rescue squad members killed in the\nline of duty. Any local law or ordinance adopted pursuant to this\nsection may be separately amended, or a local law, ordinance or\nresolution may be separately adopted to continue an exemption or\nreinstate a pre-existing exemption claimed under such statutes by an\nenrolled member of an ocean rescue squad, to such deceased enrolled\nmember's un-remarried spouse if such member is killed in the line of\nduty; provided, however, that:\n (a) such un-remarried spouse is certified by the authority having\njurisdiction for the applicable ocean rescue squad as an un-remarried\nspouse of an enrolled member of an ocean rescue squad who was killed in\nthe line of duty; and\n (b) such deceased member had been an enrolled member for at least five\nyears; and\n (c) such deceased member had been receiving the exemption prior to\nsuch member's death.\n 5. Un-remarried spouses of deceased ocean rescue squad members. Any\nlocal law or ordinance adopted pursuant to this section may be\nseparately amended, or a local law, ordinance or resolution may be\nseparately adopted to continue an exemption or reinstate a pre-existing\nexemption to an un-remarried spouse of a deceased enrolled member of an\nocean rescue squad; provided, however, that:\n (a) such un-remarried spouse is certified by the authority having\njurisdiction for the applicable ocean rescue squad as an un-remarried\nspouse of a deceased enrolled member of such incorporated ocean rescue\nsquad; and\n (b) such deceased member had been an enrolled member for at least\ntwenty years; and\n (c) such deceased member and un-remarried spouse had been receiving\nthe exemption for such property prior to the death of such member.\n 6. Application for such exemption shall be filed with the assessor or\nother agency, department or office designated by the municipality,\nschool district and/or fire district offering such exemption on or\nbefore the taxable status date on a form as prescribed by the\ncommissioner.\n 7. No applicant who is an ocean rescue squad member who by reason of\nsuch status is receiving any benefit under the provisions of this\narticle on the effective date of this section shall suffer any\ndiminution of such benefit because of the provisions of this section.\n