Relates to the residency requirement for the real property tax exemption for volunteer firefighters and volunteer ambulance workers in certain counties

Title of bill

An act to amend the real property tax law, in relation to the volunteer firefighters and volunteer ambulance workers in certain counties

Purpose

To permit volunteer firefighters and volunteer ambulance workers in Onondaga County to take advantage of the property tax exemption regardless of where they reside in Onondaga County.

Summary of provisions

Section 1 -- Amends subdivision 2 of section 466-g of the Real Property Tax Law. Eliminates the requirement that volunteer firefighters and volunteer ambulance workers in Onondaga County must reside in a municipality served by their volunteer fire or ambulance company.

Section 2 -- Effective date.

Existing law

To be eligible for this property tax exemption, volunteer firefighters and volunteer ambulance workers must reside in a municipality served by their volunteer fire or ambulance company.

Justification

The idea for this legislation came from a member of the Onondaga County Legislature and former Town Supervisor who saw first hand that this section of the Real Property Tax Law needed to be amended.

A number of Onondaga County volunteer firefighters and volunteer ambulance workers are ineligible for this tax exemption because they choose to volunteer for a company that does not serve the municipality where their primary residence is located. This legislation seeks to correct this problem by simply allowing the volunteer to reside anywhere in Onondaga County.

Legislative history

S.6951/A.10008 of 2008 (Passed Senate)

Fiscal implications

None.

Local fiscal implications

Undetermined.

Effective date

Immediately.