STATE OF NEW YORK ________________________________________________________________________ 9298 IN SENATE May 10, 2024 ___________ Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to a real proper- ty tax exemption for un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 4 of section 466-a of the real property tax 2 law, as added by chapter 670 of the laws of 2022, is amended to read as 3 follows: 4 4. Un-remarried spouses of volunteer firefighters or volunteer ambu- 5 lance workers killed in the line of duty. Any local law or ordinance 6 adopted pursuant to this section may be separately amended, or a local 7 law, ordinance or resolution may be separately adopted to continue an 8 exemption or reinstate a pre-existing exemption claimed under such stat- 9 utes by an enrolled member of an incorporated volunteer fire company, 10 fire department, or incorporated voluntary ambulance service, to such 11 deceased enrolled member's un-remarried spouse if such member is killed 12 in the line of duty; provided, however, that: 13 (a) such un-remarried spouse is certified by the authority having 14 jurisdiction for the incorporated volunteer fire company, fire depart- 15 ment or incorporated voluntary ambulance service as an un-remarried 16 spouse of an enrolled member of such incorporated volunteer fire compa- 17 ny, fire department or incorporated voluntary ambulance service who was 18 killed in the line of duty; and 19 (b) such deceased volunteer had been an enrolled member for at least 20 [five years] the minimum number of years of service, between two and 21 five years, established by the municipality under this section; and 22 (c) such deceased volunteer had been receiving the exemption prior to 23 [his or her] their death. 24 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15456-01-4