BILL NUMBER: S2862A
SPONSOR: MARTINEZ
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to volunteer
firefighter and ambulance worker benefits
 
PURPOSE:
The purpose of this legislation is to provide localities with the option
of adopting a local law to allow residents who serve in a neighboring
municipality the ability to receive a tax exemption they would be enti-
tled to had they served in the municipality in which they reside.
 
SUMMARY OF PROVISIONS:
Section one adds a new section 466-1 to the real property tax law, as it
applies to the volunteer firefighter and ambulance real property tax
exemption to provide localities with the option of adopting a local law
allowing residents who serve in a neighboring municipality the ability
to nonetheless, receive the tax exemption they would be entitled to had
they served in the municipality in which they reside.
Section 2. Is the enacting clause.
 
JUSTIFICATION:
Localities should have the option of extending this real property tax
exemption to residents who volunteer in neighboring municipalities.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.