New York 2025-2026 Regular Session

New York Senate Bill S00781

Introduced
1/8/25  
Refer
1/8/25  
Engrossed
1/28/25  
Refer
1/28/25  
Engrossed
2/5/25  
Enrolled
2/12/25  
Chaptered
2/14/25  

Caption

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.

Summary

Bill S00781 amends the real property tax law to establish eligibility for a tax exemption on real property for enrolled members of ocean rescue squads in specific municipalities in New York. The bill repeals a previous section of law that provided tax exemption eligibility for members of the Southampton Village Ocean Rescue. Under the new provisions, enrolled members of ocean rescue squads residing in towns with populations between 69,000 and 69,050, as per the 2020 census, may receive a tax exemption of up to 10% of the assessed value of their property, contingent upon local governing bodies adopting the necessary laws or resolutions after public hearings. The bill also outlines specific eligibility criteria, including residency requirements and certification of service by the governing body of the municipality.

Impact

The passage of this bill will create a new tax exemption framework for ocean rescue squad members, potentially increasing the financial benefits available to these first responders and their families. It will specifically affect municipalities within the defined population range, allowing them to provide tax relief to eligible members. The repeal of the previous law signifies a shift in how tax exemptions are administered for these individuals, ensuring that the criteria for eligibility are standardized and that local governments have the authority to implement these changes.

Sentiment

The sentiment surrounding Bill S00781 appears to be overwhelmingly positive, as indicated by the voting history. The bill passed the Senate Rules Committee with a unanimous vote of 21-0 and subsequently received strong support on the Senate floor with a vote of 60-1. The Assembly also showed strong backing, passing the bill with a vote of 145-0. This support suggests a broad consensus among legislators regarding the importance of recognizing and supporting the contributions of ocean rescue squad members.

Contention

While the bill has garnered significant support, there may be concerns regarding the specific eligibility criteria and the administrative burden placed on local governing bodies to certify applicants and establish the necessary local laws. Some legislators may question whether the population threshold is appropriate or if it should be expanded to include more municipalities. However, no significant opposition was recorded during the voting process.

Companion Bills

NY A02438

Same As 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.

Previously Filed As

NY A02438

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.

NY A01353

Provides that enrolled members of Southampton Village Ocean Rescue shall be eligible for the tax exemption on real property authorized by section 466-c of the real property tax law.

NY S02158

Provides that enrolled members of Southampton Village Ocean Rescue shall be eligible for the tax exemption on real property authorized by section 466-c of the real property tax law.

NY S00782

Provides eligibility for a property tax exemption for enrolled members of a volunteer ocean rescue squad in certain municipalities upon the adoption of a local law, ordinance or resolution.

NY A02437

Provides eligibility for a property tax exemption for enrolled members of a volunteer ocean rescue squad in certain municipalities upon the adoption of a local law, ordinance or resolution.

NY S02159

Relates to the eligibility of enrolled members of the East Hampton Volunteer Ocean Rescue and Auxiliary Squad for the tax exemption on real property authorized by section 466-a of the real property tax law, as added by chapter 670 of the laws of 2022.

NY A01640

Relates to the eligibility of enrolled members of the East Hampton Volunteer Ocean Rescue and Auxiliary Squad for the tax exemption on real property authorized by section 466-c of the real property tax law, as added by chapter 670 of the laws of 2002.

NY A2813

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

NY A11243

Establishes a real property tax exemption for certain property owners who reside full-time on such property in certain counties; requires that such owners occupy such property as their primary residence and are enrolled in or eligible for the STAR exemption or that such owners rent to a tenant for a term of at least twelve months and such tenant occupies such property as their primary residence.

NY S09287

Establishes a real property tax exemption for certain property owners who reside full-time on such property in certain counties; requires that such owners occupy such property as their primary residence and are enrolled in or eligible for the STAR exemption or credit or that such owners rent to a tenant for a term of at least twelve months and such tenant occupies such property as their primary residence.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.