BILL NUMBER: S782
SPONSOR: PALUMBO
TITLE OF BILL:
An act to amend the real property tax law, in relation to a property tax
exemption for ocean rescue squad members in certain municipalities; and
to repeal section 1 of a chapter of the laws of 2024 relating to the
eligibility of enrolled members of the East Hampton Volunteer Ocean
Rescue and Auxiliary Squad for a tax exemption on real property, as
proposed in legislative bills numbers S. 2159-A and A.1640-A
PURPOSE:
This is a chapter amendment that makes changes to provisions of chapter
607 of the laws of 2024 to conform the authorization for enrolled
members of ocean rescue squads with the residential real property tax
exemption authorized for volunteer firefighters and ambulance workers.
SUMMARY OF PROVISIONS:
Section 1 adds a new section in the real property tax law to provide
enrolled members of ocean rescue squads that reside in a town with a
population between 28,370 and 28,400 with the existing volunteer fire-
fighters and ambulance workers residential real property tax exemption.
Section 2 repeals the text of the underlying chapter.
Section 3 sets the effective date.
EXISTING LAW:
The underlying chapter provides for real property owned by an enrolled
member of the East Hampton Volunteer Ocean Rescue and Auxiliary Squad to
be exempt from taxation to the extent of 10% of the assessed value of
such property, applicable following the adoption of a resolution deter-
mining that the rescue squads are designated as an emergency rescue and
first aid squad.
JUSTIFICATION:
This legislation is a negotiated change to the underlying chapter to
conform with the existing real property tax exemption provided to volun-
teer firefighters and ambulance workers.
LEGISLATIVE HISTORY:
Chapter amendment to Chapter 607 of the Laws of 2024. S.2159-A passed
the Senate in June 2024 and A.1640-A passed the Assembly in June 2024.
FISCAL IMPLICATIONS:
None to the State.
LOCAL FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
On the same date and in the same manner as the underlying chapter.