Bill > A06068

This bill amends the real property tax law to provide a potential property tax exemption for volunteer firefighters within their local school district. The bill allows school districts to adopt a local law that would exempt real property owned by an enrolled volunteer firefighter (or the firefighter and their spouse) from school district taxes, with several specific conditions. To qualify, the firefighter must reside in the same school district served by their volunteer fire company, the property must be their primary residential residence, and they must have been certified as an active member of the volunteer fire company for at least five years. The tax exemption is capped at twelve thousand dollars multiplied by the local equalization rate. Additionally, the bill provides a lifetime exemption for volunteer firefighters who have accumulated more than twenty years of active service, as long as they continue to reside in the same school district. Firefighters already receiving benefits will not have those benefits reduced by this new tax exemption. Importantly, the exemption is optional and requires the specific approval of each school district's governing body after a public hearing.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6068