Includes school taxes in the real property tax exemption for certain volunteer firefighters and ambulance workers if the school district decides to opt in

Title of bill

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

Purpose

To authorize taxing jurisdictions statewide to adopt if they so choose local legislation affording a partial real property tax exemption to volunteer firefighters and ambulance workers.

Summary of provisions

This legislation would streamline the current volunteer firefighter/ambulance worker exemption by allowing all counties throughout New York State to adopt local legislation that would extend the 10% assessment reduction on the primary residence of volunteer firefighters and ambulance workers. The bill has provisions that allow taxing jurisdictions to limit the exemption to the 10% of the assessed value not to exceed $3000 multiplied by the latest state equalization rate. The provisions within this legislation is consistent with the current volunteer firefighter/ambulance worker real property tax exemptions that were authorized pursuant to RPTL.

§§466-a through 466-i. Upon the enactment of this legislation, those municipalities that have previously adopted legislation affording the volunteer firefighters/ambulance worker would be authorized under the new RPTL §466 to continue the exemption without readopting the exemption by a local law, ordinance or resolution.

Justification

Currently, 26 out of 62 counties have the authority to adopt legislation affording volunteer firefighters and ambulance workers a partial real property tax exemption. This bill would simply cleanup the hodgepodge nature of the current exemption and allow all taxing jurisdiction in the state the same opportunity to encourage the recruitment and retention of volunteer firefighters and volunteer ambulance workers if such a need exists. Volunteer firefighters and volunteer ambulance corps workers in the state provide a valuable service to the members of the community. Over the years the costs of being certified and re-certified and the requirements such as hours of training and the hours of service needed for certification have increased. In order to help ease the costs incurred by volunteers, who by the very nature of the job receive no compensation for their time or their expenses, this is a way of saying thank you. The bill seeks to maintain the corps of volunteers that already serve the community as well as encourage others who may be considering such public service.

Legislative history

2008-07: S.4041-A REFERRED TO LOCAL GOVERNMENT 2006: S.6274-C REFERRED TO LOCAL GOVERNMENT

Fiscal implications

None to the State.

Effective date

This act shall take effect on the first of January next succeeding the date on which it shall become a law and shall apply to taxable status dates occurring on and after such date.