STATE OF NEW YORK ________________________________________________________________________ 2437 2025-2026 Regular Sessions IN ASSEMBLY January 16, 2025 ___________ Introduced by M. of A. SCHIAVONI -- read once and referred to the Committee on Real Property Taxation 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 The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The real property tax law is amended by adding a new 2 section 466-n to read as follows: 3 § 466-n. Ocean rescue squad members; certain municipalities. 1. (a) 4 Real property owned by an enrolled member of an ocean rescue squad, or 5 such enrolled member and spouse, residing in a town with a population 6 between twenty-eight thousand three hundred seventy and twenty-eight 7 thousand four hundred according to the two thousand twenty census shall 8 be exempt from taxation to the extent of up to ten percent of the 9 assessed value of such property for city, village, town, part town, 10 special district, school district, fire district or county purposes, 11 exclusive of special assessments, provided that the governing body of a 12 city, village, town, school district, fire district or county, after a 13 public hearing, adopts a local law, ordinance or resolution providing 14 therefor. 15 (b) For the purposes of this section, an ocean rescue squad shall mean 16 an entity that has been deemed as an emergency rescue squad and first 17 aid squad by resolution of the governing body of each municipality 18 pursuant to state law or special act of the legislature. 19 2. Such exemption shall not be granted to an enrolled member of an 20 ocean rescue squad residing in such town unless: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02937-01-5
A. 2437 2 1 (a) the applicant resides in the city, town or village which is served 2 by such ocean rescue squad; 3 (b) the property is the primary residence of the applicant; 4 (c) the property is used exclusively for residential purposes; 5 provided however, that in the event any portion of such property is not 6 used exclusively for the applicant's residence but is used for other 7 purposes, such portion shall be subject to taxation and the remaining 8 portion only shall be entitled to the exemption provided by this 9 section; and 10 (d) the applicant has been certified by the authority having jurisdic- 11 tion for the ocean rescue squad, as determined by the governing body of 12 a city, village, town, school district, fire district or county; 13 provided, however, that such governing body shall establish a minimum 14 service requirement for each applicant between two years of service and 15 five years of service. It shall be the duty and responsibility of the 16 governing body of each municipality to determine the procedure for 17 certification. 18 3. Any enrolled member of an ocean rescue squad who accrues more than 19 twenty years of active service and is so certified by the authority 20 having jurisdiction for such ocean rescue squad, shall be granted the 21 ten percent exemption as authorized by this section for the remainder of 22 their life as long as their primary residence is located within such 23 applicable town provided that the governing body of each municipality 24 after a public hearing, adopts a local law, ordinance or resolution 25 providing therefor. 26 4. Any local law or ordinance adopted pursuant to this section may be 27 separately amended, or a local law, ordinance or resolution may be sepa- 28 rately adopted to continue an exemption or reinstate a pre-existing 29 exemption claimed under such statutes by an enrolled member of an ocean 30 rescue squad, to such deceased enrolled member's un-remarried spouse if 31 such member is killed in the line of duty; provided, however, that: 32 (a) such un-remarried spouse is certified by the authority having 33 jurisdiction for the applicable ocean rescue squad as an un-remarried 34 spouse of an enrolled member of an ocean rescue squad who was killed in 35 the line of duty; 36 (b) such deceased member had been an enrolled member for at least five 37 years; and 38 (c) such deceased member had been receiving the exemption prior to 39 their death. 40 5. Any local law or ordinance adopted pursuant to this section may be 41 separately amended, or a local law, ordinance or resolution may be sepa- 42 rately adopted to continue an exemption or reinstate a pre-existing 43 exemption to an un-remarried spouse of a deceased enrolled member of an 44 ocean rescue squad; provided, however, that: 45 (a) such un-remarried spouse is certified by the authority having 46 jurisdiction for the applicable ocean rescue squad as an un-remarried 47 spouse of a deceased enrolled member of such incorporated ocean rescue 48 squad; 49 (b) such deceased member had been an enrolled member for at least 50 twenty years; and 51 (c) such deceased member and un-remarried spouse had been receiving 52 the exemption for such property prior to the death of such member. 53 6. Application for such exemption shall be filed with the assessor or 54 other agency, department or office designated by the municipality, 55 school district and/or fire district offering such exemption on or
A. 2437 3 1 before the taxable status date on a form as prescribed by the commis- 2 sioner. 3 7. No applicant who is an ocean rescue squad member who by reason of 4 such status is receiving any benefit under the provisions of this arti- 5 cle on the effective date of this section shall suffer any diminution of 6 such benefit because of the provisions of this section. 7 § 2. Section 1 of a chapter of the laws of 2024 relating to the eligi- 8 bility of enrolled members of the East Hampton Volunteer Ocean Rescue 9 and Auxiliary Squad for a tax exemption on real property, as proposed in 10 legislative bills numbers S. 2159-A and A.1640-A, is REPEALED. 11 § 3. This act shall take effect on the same date and in the same 12 manner as a chapter of the laws of 2024 relating to the eligibility of 13 enrolled members of the East Hampton Volunteer Ocean Rescue and Auxilia- 14 ry Squad for a tax exemption on real property, as proposed in legisla- 15 tive bills numbers S. 2159-A and A.1640-A, takes effect.