Bill > S04828

This bill creates a new tax exemption for volunteer firefighters, allowing them to receive a partial property tax exemption for school district purposes under specific conditions. The exemption applies to real property owned by an enrolled member of an incorporated volunteer fire company or fire department, or jointly owned with their spouse, but only if the school district first adopts a local law approving such an exemption. To qualify, the firefighter must: reside in the school district served by their fire company, use the property as their primary residence exclusively for residential purposes, and have been certified as an active member of the volunteer fire company for at least five years. The exemption is limited to $12,000 multiplied by the local equalization rate. Additionally, volunteer firefighters who have accrued more than 20 years of active service can receive the exemption for the remainder of their life, provided they continue to reside in the same school district. The bill ensures that existing firefighter benefits are not reduced by this new tax exemption, and requires firefighters to apply for the exemption annually with their local assessor using a state-prescribed form.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S4828