BILL NUMBER: S8409
SPONSOR: MARTINEZ
 
TITLE OF BILL:
An act to amend chapter 670 of the laws of 2022 amending the real prop-
erty tax law relating to providing all local governments with the option
to provide a property tax exemption to volunteer firefighters and volun-
teer ambulance workers, in relation to the effectiveness thereof
 
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to amend Chapter 670 of the laws of 2022 by
extending the effective date of section two of the act by three years.
 
SUMMARY OF PROVISIONS:
Section 1 amends Chapter 670 of the laws of 2022 by extending the effec-
tive date of section two of the act by three years.
Section 2 sets the effective date.
 
JUSTIFICATION:
Chapter 670 of the laws of 2022 established RPTL Sec. 466-a*, a state-
wide volunteer firefighter/ambulance worker exemption intended to
replace the numerous local bills authorizing such exemptions in various
localities. Chapter 670 sets those local exemption bills to expire in
2025. This bill extends the local bills until 2028 to allow munici-
palities that have not adopted a local law to replace them under RPTL
Sec. 466-a*.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately.