Bill > S00782

This bill provides a property tax exemption for enrolled members of ocean rescue squads in certain New York municipalities, specifically towns with a population between 28,370 and 28,400 according to the 2020 census. To qualify, the squad member must reside in the municipality served by the ocean rescue squad, the property must be their primary residential residence, and they must be certified by the local governing authority. The exemption allows for up to a 10% reduction in property tax assessment, but only if the local governing body adopts a local law or resolution after a public hearing. Members with over 20 years of active service can receive this exemption for life, and in cases where an ocean rescue squad member is killed in the line of duty, their un-remarried spouse may also be eligible for the exemption under certain conditions. The bill defines an ocean rescue squad as an emergency rescue and first aid squad recognized by municipal resolution, and requires applicants to meet specific service requirements determined by the local governing body. Additionally, the bill repeals a previous law specific to the East Hampton Volunteer Ocean Rescue and Auxiliary Squad, suggesting this new provision creates a more generalized framework for such tax exemptions.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S782