Bill > S1537

This bill allows cities, towns, or districts to establish a program that offers a real estate tax exemption to volunteer firefighters and emergency medical technicians (EMTs) in exchange for their service, meaning these volunteers could see a reduction in their property tax bills. This exemption is a local option, meaning each municipality can decide whether to implement it, and it can be combined with any other tax breaks a volunteer might already receive. However, the tax reduction cannot exceed $2,500 per year for any individual. The municipality must keep records of who participates, how much their taxes are reduced, and the criteria used for these reductions, and then provide this information to the tax assessor and the participating volunteer. Importantly, any tax reduction received under this program will not be considered income for tax purposes, nor will it affect workers' compensation benefits. The bill also clarifies that volunteers participating in such a program will be considered public employees for certain legal protections. Municipalities can also choose to revoke their acceptance of this program.