Bill > S00781

This bill establishes a tax exemption for enrolled members of ocean rescue squads in specific municipalities, allowing them to receive up to a 10% reduction in property tax assessment. To qualify, the ocean rescue squad member must reside in a town with a population between 69,000 and 69,050 (as determined by the 2020 census), live in the municipality served by their rescue squad, and use the property as their primary residence exclusively for residential purposes. Applicants must be certified by the governing authority and meet minimum service requirements between two and five years. The bill provides additional provisions for long-serving members with over 20 years of active service, who can receive the tax exemption for life. It also extends potential exemptions to un-remarried spouses of ocean rescue squad members who are killed in the line of duty or who have died after significant service, subject to specific certification and service criteria. The exemption is not automatic and requires local municipalities to adopt a local law or resolution after a public hearing to implement the tax reduction. Applicants must file for the exemption annually with the local assessor's office by the designated taxable status date.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S781