N.Y. Real Property Tax Law § 466-n: Ocean rescue squad members; certain municipalities

§ 466-n. Ocean rescue squad members; certain municipalities. 1. (a)

Real property owned by an enrolled member of an ocean rescue squad, or

such enrolled member and spouse, residing in a town with a population

between twenty-eight thousand three hundred seventy and twenty-eight

thousand four hundred according to the two thousand twenty census shall

be exempt from taxation to the extent of up to ten percent of the

assessed value of such property for city, village, town, part town,

special district, school district, fire district or county purposes,

exclusive of special assessments, provided that the governing body of a

city, village, town, school district, fire district or county, after a

public hearing, adopts a local law, ordinance or resolution providing

therefor.

(b) For the purposes of this section, an ocean rescue squad shall mean

an entity that has been deemed as an emergency rescue squad and first

aid squad by resolution of the governing body of each municipality

pursuant to state law or special act of the legislature.

2. Such exemption shall not be granted to an enrolled member of an

ocean rescue squad residing in such town unless:

(a) the applicant resides in the city, town or village which is served

by such ocean rescue squad;

(b) the property is the primary residence of the applicant;

(c) the property is used exclusively for residential purposes;

provided however, that in the event any portion of such property is not

used exclusively for the applicant's residence but is used for other

purposes, such portion shall be subject to taxation and the remaining

portion only shall be entitled to the exemption provided by this

section; and

(d) the applicant has been certified by the authority having

jurisdiction for the ocean rescue squad, as determined by the governing

body of a city, village, town, school district, fire district or county;

provided, however, that such governing body shall establish a minimum

service requirement for each applicant between two years of service and

five years of service. It shall be the duty and responsibility of the

governing body of each municipality to determine the procedure for

certification.

3. Any enrolled member of an ocean rescue squad who accrues more than

twenty years of active service and is so certified by the authority

having jurisdiction for such ocean rescue squad, shall be granted the

ten percent exemption as authorized by this section for the remainder of

their life as long as their primary residence is located within such

applicable town provided that the governing body of each municipality

after a public hearing, adopts a local law, ordinance or resolution

providing therefor.

4. Any local law or ordinance adopted pursuant to this section may be

separately amended, or a local law, ordinance or resolution may be

separately adopted to continue an exemption or reinstate a pre-existing

exemption claimed under such statutes by an enrolled member of an ocean

rescue squad, to such deceased enrolled member's un-remarried spouse if

such member is killed in the line of duty; provided, however, that:

(a) such un-remarried spouse is certified by the authority having

jurisdiction for the applicable ocean rescue squad as an un-remarried

spouse of an enrolled member of an ocean rescue squad who was killed in

the line of duty;

(b) such deceased member had been an enrolled member for at least five

years; and

(c) such deceased member had been receiving the exemption prior to

their death.

5. Any local law or ordinance adopted pursuant to this section may be

separately amended, or a local law, ordinance or resolution may be

separately adopted to continue an exemption or reinstate a pre-existing

exemption to an un-remarried spouse of a deceased enrolled member of an

ocean rescue squad; provided, however, that:

(a) such un-remarried spouse is certified by the authority having

jurisdiction for the applicable ocean rescue squad as an un-remarried

spouse of a deceased enrolled member of such incorporated ocean rescue

squad;

(b) such deceased member had been an enrolled member for at least

twenty years; and

(c) such deceased member and un-remarried spouse had been receiving

the exemption for such property prior to the death of such member.

6. Application for such exemption shall be filed with the assessor or

other agency, department or office designated by the municipality,

school district and/or fire district offering such exemption on or

before the taxable status date on a form as prescribed by the

commissioner.

7. No applicant who is an ocean rescue squad member who by reason of

such status is receiving any benefit under the provisions of this

article on the effective date of this section shall suffer any

diminution of such benefit because of the provisions of this section.