Bill > A02438

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 on their primary residential property. To qualify, the ocean rescue squad member must reside in a town with a specific population range (between 69,000 and 69,050 according to the 2020 census), serve in an ocean rescue squad officially recognized by their local governing body, and meet certain service requirements. Eligible members must live in the municipality served by their rescue squad, use the property exclusively for residential purposes, and be certified by the local authority. The bill provides additional benefits for long-serving members, offering a lifetime exemption for those with over 20 years of active service, and extends potential tax exemptions to un-remarried spouses of ocean rescue squad members who are killed in the line of duty or have died after significant service. The exemption is not automatic and requires local municipalities to adopt a specific local law, ordinance, or resolution after a public hearing to implement the tax break. The bill also repeals a previous section of law related to Southampton Village Ocean Rescue, suggesting this is a more comprehensive and standardized approach to recognizing ocean rescue squad members' service.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2438