What's happening
This bill provides a 10% property tax exemption for volunteer firefighters and ambulance workers in certain New York counties.
Why it matters
Incentivizes Volunteer Service. By providing a property tax break, the bill encourages people to join and remain in volunteer fire and ambulance services, which are facing recruitment and retention challenges in many communities.
Targets Specific Counties. The exemption only applies to counties with populations between 250,000 and 500,000 (excluding large cities), focusing the benefit on mid-sized counties that may rely more heavily on volunteer emergency services.
Requires Local Approval and Certification. Municipalities must opt in via local law after a public hearing, ensuring local control. Individuals must be certified and have served at least five years, ensuring the exemption benefits committed volunteers.
Lifelong Benefit for Long-Term Volunteers. Those with over 20 years of certified service can keep the exemption for life (as long as they stay in the county), rewarding sustained commitment and potentially helping with retention of experienced volunteers.
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Who cares
Volunteer firefighters and ambulance workers
Eligible homeowners with at least five years of certified membership could receive a locally authorized exemption equal to 10% of assessed value on their primary residence in qualifying counties.
Volunteers with more than 20 years of active service
They could receive the locally authorized exemption for life as long as their primary residence remains within the qualifying county.
City, village, town, school district and county governing bodies
They would decide whether to authorize the exemption after a public hearing and establish certification procedures.
Local assessors and designated tax offices
They would receive exemption applications by the taxable status date, with any nonresidential portion of a property remaining taxable.
Headline styles
Tax Break for Volunteers
Plain English, a few words. Used as the page title.
Sponsors
History
- Held for consideration in real property taxation
- Referred to real property taxation
- Referred to real property taxation
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5587
2019-2020 Regular Sessions
IN ASSEMBLY
February 13, 2019
Introduced by M. of A. BRABENEC -- read once and referred to the Committee on Real Property Taxation
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 a certain county
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 466-k to read as follows:
§ 466-k. Volunteer firefighters and volunteer ambulance workers; exemption. 1. Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse residing in a county which has a population of more than two hundred fifty thousand and less than five hundred thousand persons, according to the latest federal decennial census and which is not located within a city with a population of one million or more shall be exempt from taxation to the extent of ten percent of the assessed value of such property for city, village, town, part town, school district, special district or county purposes, exclusive of special assessments, provided that the governing body of a city, village, town, school district or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
2. Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such county unless:
(a) the applicant resides in the city, town or village which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(b) the property is the primary residence of the applicant;
(c) the property is used exclusively for residential purposes; provided however, that in the event any portion of such property is not
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08147-01-9
A. 5587 2
used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; and
(d) the applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least five years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least five years. It shall be the duty and responsibility of the municipality which adopts a local law, ordinance or resolution pursuant to this section to determine the procedure for certification.
3. Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than twenty years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, shall be granted the ten percent exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within such county provided that the governing body of a city, village, town, school district or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
4. Application for such exemption shall be filed with the assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner.
5. No applicant who is a volunteer firefighter or volunteer ambulance worker who by reason of such status is receiving any benefit under the provisions of this article on the effective date of this section shall suffer any diminution of such benefit because of the provisions of this section.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
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