New York A 9339: Provides an exemption from real property taxes for real property leased to an ambulance company in which is exclusively used and occupied by such ambulance company for ambulance purposes

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A09339 Summary:

BILL NOA09339 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORSchiavoni

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §464, RPT L

&nbsp

Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.

Go to top A09339 Actions:

BILL NOA09339 

&nbsp

12/10/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA09339 Committee&nbspVotes:

Go to topA09339 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA09339 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9339

 2025-2026 Regular Sessions

 IN ASSEMBLY

 December 10, 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 providing an
 exemption from real property taxes for real property leased to an
 ambulance company which is exclusively used and occupied by such ambu-
 lance company for ambulance purposes

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivisions 1 and 2 of section 464 of the real property
 2 tax law, as amended by chapter 476 of the laws of 2018, are amended to
 3 read as follows:
 4 1. Except as otherwise provided in subdivision two of this section,
 5 real property owned by an incorporated association of present or former
 6 volunteer firefighters, other than a business corporation, which is (a)
 7 actually and exclusively used and occupied by such incorporated associ-
 8 ation or (b) leased to the city, town, village or fire district in which
 9 the real property is located and is actually and exclusively used and
 10 occupied by such city, town, village or fire district for fire depart-
 11 ment purposes or for the social and recreational use of the firefighters
 12 and residents of the city, town, village or fire district, provided the
 13 rent under any such lease does not exceed the amount of carrying, main-
 14 tenance and depreciation charges or (c) leased to the school district in
 15 which the real property is located and is actually and exclusively used
 16 and occupied by such school district for school district purposes or (d)
 17 leased to an ambulance company in which the real property is located and
 18 is actually and exclusively used and occupied by such ambulance company
 19 for ambulance purposes, provided the rent under any such lease does not
 20 exceed the amount of carrying, maintenance and depreciation charges,
 21 shall be exempt from taxation, but the total amount of the exemption to
 22 any one incorporated association shall not exceed twenty thousand
 23 dollars.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13024-01-5

 A. 9339 2

 1 2. Notwithstanding the provisions of subdivision one of this section,
 2 real property owned by an incorporated volunteer fire company or fire
 3 department created for the purpose of furnishing fire protection which
 4 is (a) actually and exclusively used and occupied by such fire company
 5 or fire department for public purposes or (b) leased to the city, town,
 6 village or fire district in which the real property is located and is
 7 actually and exclusively used and occupied by such city, town, village
 8 or fire district for governmental purposes including but not limited to
 9 the social and recreational use of the firefighters and residents of the
 10 city, town, village or fire district provided the rent under any such
 11 lease does not exceed the amount of carrying, maintenance and depreci-
 12 ation charges or (c) leased to the school district in which the real
 13 property is located and is actually and exclusively used and occupied by
 14 such school district for school district purposes or (d) leased to an
 15 ambulance company in which the real property is located and is actually
 16 and exclusively used and occupied by such ambulance company for ambu-
 17