Bill > A06127

This bill provides a property tax exemption for volunteer firefighters and volunteer ambulance workers in counties with a population between 250,000 and 500,000 residents, excluding those in cities with over 1 million people. The exemption allows eligible volunteers to receive a 10% reduction in their property's assessed value for taxation purposes, but only if the local governing body (such as a city, village, town, school district, or county) adopts a local law approving the exemption after a public hearing. To qualify, the volunteer must: (1) reside in the area served by their volunteer fire or ambulance company, (2) have the property as their primary residence used exclusively for residential purposes, (3) be an enrolled member of the volunteer organization for at least five years, and (4) apply for the exemption with the local assessor by the taxable status date. Additionally, volunteers who have accumulated more than 20 years of active service can receive the 10% exemption for the remainder of their life, as long as their primary residence remains in the specified county. The bill ensures that current volunteer firefighters or ambulance workers receiving benefits will not lose their existing advantages. The tax exemption will take effect on the first day of January following the bill becoming law and will apply to assessment rolls prepared on or after that date.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6127