Grants 10% real property tax exemption on seasonal residences to members of certain volunteer fire companies and departments on Fire Island

Title of bill

An act to amend the real property tax law, in relation to tax exemptions for members of certain volunteer fire companies and departments on Fire Island

Purpose

To grant a 10% real property tax exemption on seasonal residences to members of certain volunteer fire companies and departments on Fire Island.

Summary of provisions

Section 1 and 2 of the bill amends paragraphs (a) and (b) of subdivision 2 of section 466-c of the real property tax law to allow seasonal residents who are members of certain fire districts and departments located on Fire Island to receive a 10% real property tax exemption.

Section 3 of the bill amends subdivision 3 of section 466-c of the real property tax law to allow seasonal residents of Fire Island who accrue more than 20 years of active service as enrolled members of certain fire departments and districts a permanent 10% real property tax exemption for so long as such person maintains his or her seasonal residence. This exemption is contingent upon the town of Islip and Brookhaven adopting a local law, ordinance or resolution authorizing same.

Section 4 of the bill provides for the effective date.

Existing law

Current law authorizes a 10% real property tax exemption for volunteer firefighters and volunteer ambulance workers who maintain a primary residency in the area which is served by such volunteer fire company or fire department or incorporated volunteer ambulance service.

Justification

Volunteer firefighters are an important and devoted asset to local communities. In recognition of their importance, the state legislature passed laws that would allow localities to grant a 10% real property tax exemption to certified enrolled members of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service when their primary residence is located in the community they serve. On Fire Island, a unique situation exists where many of the volunteer firefighters who sacrifice their time and energy to serve the needs of the community are seasonal residents. Thus, many of the Fire Island volunteer firefighters do not qualify for the same real property tax exemption that the permanent resident firefighters receive. This bill would allow those dedicated volunteer firefighters who own a summer home on Fire Island and who have served the community as a firefighter for at least five years to receive a 10% real property tax exemption.

Legislative history

Amends Chapter 9 of the Laws of 2004.

Fiscal implications

None to State.

Local fiscal implications

Unknown at this time.

Effective date

This act shall take effect immediately.