Bill > S06706

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 people, excluding those in cities with over 1 million residents. The exemption allows eligible volunteers to receive a 10% reduction in their property's assessed value for various local tax purposes, but only if the local governing body adopts a specific local law or resolution after a public hearing. To qualify, the volunteer must: reside in the community served by their volunteer fire or ambulance service, use the property as their primary residential residence, have been an active, certified member of the service for at least five years, and have the property used exclusively for residential purposes. Additionally, volunteers who have accumulated more than 20 years of active service can receive the tax exemption for the remainder of their life, provided they continue to maintain their primary residence in the qualifying county. The bill ensures that current volunteer firefighters and ambulance workers receiving benefits will not lose their existing tax advantages, and requires applicants to file for the exemption with the local assessor by the taxable status date. The legislation will take effect on the first day of January following its enactment and will apply to assessment rolls prepared on or after that date.

Transportation and Infrastructure

https://www.nysenate.gov/legislation/bills/2025/S6706