Provides a real property tax exemption for members of voluntary fire companies and ambulance services in certain counties and municipalities, upon election

Title of bill

An act to amend the real property tax law, in relation to providing a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in certain counties and municipal corporations therein

Purpose

To allow Rensselaer County to provide a ten percent (10%) real property tax exemption for certain volunteer firefighters and volunteer ambulance workers.

Summary of provisions

Section 466-j (1) provides that an enrolled volunteer firefighter or ambulance worker shall be exempt from real property and school taxation to the extent of 10%, however the exemption is not to exceed $3000 multiplied by the latest state equalization rate for the assessing unit.

Section 466-j (2) provides that this exemption shall apply to members who live in the city, town or village in which they serve on the volunteer squad. The property must be the primary residence of the applicant and used exclusively for residential purposes. The applicant must also be certified by the authority having jurisdiction over the volunteer squad that he or she has been a member for at least five years. The municipality shall have the duty of determining what the procedure will be for certification.

Section 466-j (3) provides that an enrolled member of a volunteer fire company or ambulance service who accrues more than twenty years of active service shall be granted the ten percent exemption for the remainder of his or her life.

Section 466-j (4) provides that the application for exemption shall be made to the assessor.

Section 466-j (5) provides that no applicant shall suffer any diminution of other benefits due to this article.

Justification

Volunteer firefighters and volunteer ambulance workers provide a valuable service to their communities. These individuals receive no compensation for their service, yet they commit themselves to helping their community at its time of need. The recruitment and retention of quality volunteer emergency personnel is a critical problem in Rensselaer County and it is the intent of this legislation to provide an incentive for individuals to serve their communities.

Legislative history

2007-2008: A.11147 - Real Property Taxation/S.6481 - Local Governments

Fiscal implications

To be determined.

Effective date

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