Allows firefighters who live in one town but volunteer in another town to take advantage of the real property tax exemptions

Title of bill

An act to amend the real property tax law, in relation to authorizing firefighters and ambulance workers who reside in one town but volunteer their services in another town to take advantage of certain real property tax exemptions

Purpose

: This bill would permits firefighters and ambulance workers who reside in one city, county, town or village within a county, but volunteer their services in another city, county, town or village within a county, within the same county, to take advantage of certain real property tax exemptions.

Summary of specific provisions

: This bill would amend the real property tax law to permit volunteer firefighters and ambulance workers who reside in one city, town or village within a county, but who volunteer their services in another town, within the same county, to take advantage of the real property tax exemptions granted to other volunteer firefighter and ambulance workers within such department or unit.

Justification

: Many residents work and live in two different cities, towns and villages within a county. Because they spend much of their time in the community in which they work, or because the need for volunteers may be greater in a certain community, many people who may wish to volunteer their services as a volunteer firefighter or ambulance worker may choose to volunteer their services in a different community from that in which they own their home.

Volunteer firefighters and members of volunteer ambulance corps perform an invaluable service to their communities without compensation and deserve some recognition for their service. This bill would reward their service, and help recruit it where it is most needed.

Prior legislative history

: 2008 - S.3620 - Referred to the Standing Committee on Local Government.

Fiscal implications

Although this bill could result in some loss of revenue to local governments and school districts, this is a local legislative initiative and option, and as such, is enacted at their discretion. Additionally, this bill can help localities to maintain volunteer firefighters and ambulance workers, thereby saving communities the cost of retaining paid departments and/or crews.

Effective date

: This act would take effect immediately.