A 2438: Establishes eligibility for a tax exemption on real property for enrolled members of ocean rescue squads in certain municipalities; repeals a section of law relating to the eligibility of enrolled members of Southampton Village Ocean Rescue for a tax exemption on real property.

  
  STATE OF NEW YORK ________________________________________________________________________ 2438 2025-2026 Regular Sessions  IN ASSEMBLY January 16, 2025 ___________ Introduced by M. of A. SCHIAVONI -- read once and referred to the Committee on Real Property Taxation 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: 1 Section 1. Section 1 of a chapter of the laws of 2024 relating to the 2 eligibility of enrolled members of Southampton Village Ocean Rescue for 3 a tax exemption on real property, as proposed in legislative bills 4 numbers S. 2158-A and A. 1353-A, is REPEALED. 5 § 2. The real property tax law is amended by adding a new section 6 466-m to read as follows: 7 § 466-m. Ocean rescue squad members in certain municipalities. 1. (a) 8 Real property owned by an enrolled member of an ocean rescue squad, or 9 such enrolled member and spouse, residing in a town with a population 10 between sixty-nine thousand and sixty-nine thousand fifty according to 11 the two thousand twenty census shall be exempt from taxation to the 12 extent of up to ten percent of the assessed value of such property for 13 city, village, town, part town, special district, school district, fire 14 district or county purposes, exclusive of special assessments, provided 15 that the governing body of a city, village, town, school district, fire 16 district or county, after a public hearing, adopts a local law, ordi- 17 nance or resolution providing therefor. 18 (b) For the purposes of this section, an ocean rescue squad shall mean 19 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 
 A. 2438 2 1 aid squad by resolution of the governing body of each municipality, 2 pursuant to state law or special act of the legislature. 3 2. Such exemption shall not be granted to an enrolled member of an 4 ocean rescue squad residing in such town unless: 5 (a) the applicant resides in the city, town or village which is served 6 by such ocean rescue squad; 7 (b) the property is the primary residence of the applicant; 8 (c) the property is used exclusively for residential purposes; 9 provided however, that in the event any portion of such property is not 10 used exclusively for the applicant's residence but is used for other 11 purposes, such portion shall be subject to taxation and the remaining 12 portion only shall be entitled to the exemption provided by this 13 section; and 14 (d) the applicant has been certified by the authority having jurisdic- 15 tion for the ocean rescue squad, as determined by the governing body of 16 a city, village, town, school district, fire district or county; 17 provided, however, that such governing body shall establish a minimum 18 service requirement for each applicant between two years of service and 19 five years of service. It shall be the duty and responsibility of the 20 governing body of each municipality to determine the procedure for 21 certification. 22 3. Any enrolled member of an ocean rescue squad who accrues more than 23 twenty years of active service and is so certified by the authority 24 having jurisdiction for such ocean rescue squad, shall be granted the 25 ten percent exemption as authorized by this section for the remainder of 26 such member's life as long as such member's primary residence is located 27 within such applicable town provided that the governing body of each 28 municipality, after a public hearing, adopts a local law, ordinance or 29 resolution providing therefor. 30 4. Un-remarried spouses of ocean rescue squad members killed in the 31 line of duty. Any local law or ordinance adopted pursuant to this 32 section may be separately amended, or a local law, ordinance or resol- 33 ution may be separately adopted to continue an exemption or reinstate a 34 pre-existing exemption claimed under such statutes by an enrolled member 35 of an ocean rescue squad, to such deceased enrolled member's un-remar- 36 ried spouse if such member is killed in the line of duty; provided, 37 however, that: 38 (a) such un-remarried spouse is certified by the authority having 39 jurisdiction for the applicable ocean rescue squad as an un-remarried 40 spouse of an enrolled member of an ocean rescue squad who was killed in 41 the line of duty; and 42 (b) such deceased member had been an enrolled member for at least five 43 years; and 44 (c) such deceased member had been receiving the exemption prior to 45 such member's death. 46 5. Un-remarried spouses of deceased ocean rescue squad members. Any 47 local law or ordinance adopted pursuant to this section may be separate- 48 ly amended, or a local law, ordinance or resolution may be separately 49 adopted to continue an exemption or reinstate a pre-existing exemption 50 to an un-remarried spouse of a deceased enrolled member of an ocean 51 rescue squad; provided, however, that: 52 (a) such un-remarried spouse is certified by the authority having 53 jurisdiction for the applicable ocean rescue squad as an un-remarried 54 spouse of a deceased enrolled member of such incorporated ocean rescue 55 squad; and 
 A. 2438 3 1 (b) such deceased member had been an enrolled member for at least 2 twenty years; and 3 (c) such deceased member and un-remarried spouse had been receiving 4 the exemption for such property prior to the death of such member. 5 6. Application for such exemption shall be filed with the assessor or 6 other agency, department or office designated by the municipality, 7 school district and/or fire district offering such exemption on or 8 before the taxable status date on a form as prescribed by the commis- 9 sioner. 10 7. No applicant who is an ocean rescue squad member who by reason of 11 such status is receiving any benefit under the provisions of this arti- 12 cle on the effective date of this section shall suffer any diminution of 13 such benefit because of the provisions of this section. 14 § 3. This act shall take effect on the same date and in the same 15 manner as a chapter of the laws of 2024 relating to the eligibility of 16 enrolled members of Southampton Village Ocean Rescue for a tax exemption 17 on real property, as proposed in legislative bills numbers S. 2158-A and 18 A. 1353-A, takes effect.