Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.
Summary
Bill A05619 amends the real property tax law to provide a tax exemption for the surviving spouses of volunteer firefighters or volunteer ambulance workers who have been killed in the line of duty. Specifically, it allows these surviving spouses to receive a property tax exemption of up to fifty percent of the assessed value of their property, provided that local governing bodies adopt the necessary laws or resolutions. The bill also establishes criteria for eligibility, including a minimum service requirement for the deceased volunteer, which can range from two to five years, and stipulates that the property must be the primary residence of the surviving spouse.
Impact
The passage of this bill will enhance the existing real property tax exemption framework for surviving spouses of volunteer emergency responders in New York. It will specifically increase the financial relief available to these spouses by allowing a greater percentage of property value to be exempt from taxation. This change is expected to provide significant support to families who have lost a loved one serving their community, thereby recognizing their sacrifice and easing their financial burden.
Sentiment
The sentiment surrounding Bill A05619 has been overwhelmingly positive, as evidenced by the unanimous votes in favor from various committees, including the Assembly Real Property Taxation Committee and the Assembly Ways and Means Committee. The discussions reflect a strong bipartisan support for providing additional benefits to the families of those who have made the ultimate sacrifice in service to their communities.
Contention
While the bill has garnered broad support, some points of contention may arise regarding the minimum service requirement for deceased volunteers, which could affect eligibility for the exemption. There may be differing opinions on whether the two to five-year service requirement is appropriate, with some advocating for a lower threshold to include more surviving spouses, while others may argue for maintaining the requirement to ensure that the exemption is reserved for those with substantial service records.
Same As
Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.
Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.
Increases the tax exemption to twenty percent on real property owned by members of volunteer fire companies or voluntary ambulance services in certain counties.
Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.
Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.
Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Urges State Board of Education to require school districts to incorporate financial literary instruction into mathematics and social studies curriculum.
To Authorize An Incorporated Town Or A City Of The Second Class To Petition The State Board Of Education For The Establishment Of A Local Public Elementary School Or Satellite School Under Certain Conditions.