BILL NUMBER: S5475
SPONSOR: COMRIE
 
TITLE OF BILL:
An act to amend the general municipal law, in relation to providing
enhanced cancer disability benefits to volunteer firefighters
 
SUMMARY: :
Section 1 would amend paragraph (g)of subdivision 2 of section 3-c of
the general municipal law by adding a new subparagraph (v) that would
exempt tax levies implemented to fund enhanced cancer disability insur-
ance benefits for volunteer firefighters from the definition of "Tax
Levy Limit."
Section 2 would make a technical amendment to subdivision 5 of section
3-c of the general municipal law to include a reference to the new
subparagraph (v) created in section one of this act.
Section 3 provides for the effective date.
 
JUSTIFICATION:
Chapter 334 of the laws of 2017 required all fire districts, departments
and companies to provide and maintain enhanced cancer disability insur-
ance coverage for each eligible volunteer firefighter by January 1,
2019. To aid municipalities in securing these benefits, the State
enacted chapter 248 of the laws of 2018 which exempted the acquisition
cost of these insurance plans from fire district spending limitations
contained in the town law.
Unfortunately, this bill did not exempt these benefits from the real
property tax cap. Therefore, under the current law a fire district can
spend as much money as it needs to acquire the enhanced cancer disabili-
ty insurance benefits for volunteer firefighters, but any tax imposed to
cover the cost of said benefits needs to fall within the 20 tax cap.
This deficiency in the law places an undue burden on fire districts and
forces departments to choose between the health of its volunteers and
necessary services and equipment.
This bill would amend the general municipal law to exempt any taxes
levied by municipalities to acquire enhanced cancer disability benefits
for volunteer firefighters from the real property tax cap.
 
LEGISLATIVE HISTORY:
2023-24: S.5231/ no same as
2021-22: S.970 (Gaughran) / A.1391 (Cahill) - Referred to Local Gov
2019-20: S.5854 (Gaughran) / A.2227 (Cahill) - Referred to Local Gov
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect on the first of January nest succeeding the
date on which it shall have become a law; provided, however, that the
amendments to subdivisions 2 and 5 of section 3-c of the general munici-
pal law made by sections one and two of this act, respectively, shall
not affect the repeal of such section and shall be deemed to be repealed
therewith. Effective immediately, the addition and/or repeal of any rule
or regulation necessary for the implementation of this act on its effec-
tive date are authorized and directed to be made and completed on or
before such effective date.

Statutes affected:
S5475: 3-c general municipal law, 3-c(2) general municipal law, 3-c(5) general municipal law