Provides eligibility for a property tax exemption for enrolled members of a volunteer ocean rescue squad in certain municipalities upon the adoption of a local law, ordinance or resolution.
A02437 would authorize a local property tax exemption for enrolled members of a volunteer ocean rescue squad in certain municipalities, specifically a town with a 2020 census population between 28,370 and 28,400. The exemption would apply to real property owned by an eligible member, or the member and spouse, and would reduce taxable assessed value by up to 10 percent for local property tax purposes, including city, town, village, school district, fire district, special district, and county taxes, excluding special assessments. The exemption would only be available if the relevant local governing body adopts a local law, ordinance, or resolution after a public hearing.
The bill would add a new section 466-n to the Real Property Tax Law, creating a narrowly tailored local option exemption for ocean rescue squad members. It sets eligibility rules requiring the applicant to live in the municipality served by the squad, use the property as a primary residence for residential purposes, and be certified by the squad’s governing authority, with a minimum service requirement between two and five years established locally. It also provides for lifetime continuation after 20 years of active service, and for surviving un-remarried spouses in certain line-of-duty death or long-service situations, while preserving any existing benefits for current recipients. The bill also repeals a 2024 chapter provision related to East Hampton Volunteer Ocean Rescue and Auxiliary Squad tax exemption eligibility, indicating it is intended to replace or supersede that earlier enactment.
The available committee votes show unanimous support at each stage reported, with favorable votes in the Assembly Real Property Taxation Committee, Rules Committee, and Ways and Means Committee. That pattern suggests the bill was viewed positively as a targeted benefit for volunteer emergency responders and was not controversial in committee. No committee transcript was provided, so there is no recorded floor or hearing debate to indicate broader opposition.
The main policy issue is the bill’s very narrow geographic scope: it applies only to a town within an extremely specific population range, which effectively limits the exemption to a particular municipality. Another point of potential contention is the fiscal effect on local tax bases, since the exemption reduces property tax revenue for participating local governments, school districts, and special districts if they opt in. The bill also leaves key implementation choices to local governments, including whether to adopt the exemption and what minimum service requirement to impose, which may create variation among municipalities. Support appears to come from lawmakers favoring recognition of volunteer ocean rescue personnel, while any concern would likely come from local fiscal administrators or those objecting to special, locality-specific tax preferences.