Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.
Summary
A08657 extends the sunset date for a 2022 law that authorizes local governments to offer a real property tax exemption for property owned by volunteer firefighters and volunteer ambulance workers. Under current law, the underlying exemption program was scheduled to expire after three years; this bill changes that period to six years, giving the local-option tax benefit a longer life before it is automatically repealed.
The bill does not create a new exemption or expand eligibility criteria. Instead, it preserves the existing authority for local governments to continue offering the exemption to qualifying volunteer emergency responders, and it delays the date on which the relevant section of the 2022 act would otherwise lapse. The measure is limited to the effectiveness provision of the prior law and leaves the rest of the statutory framework intact.
Impact
This bill amends chapter 670 of the laws of 2022, specifically the section governing when the volunteer firefighter and volunteer ambulance worker property tax exemption expires. Its practical effect is to extend the availability of the local option for an additional three years, allowing municipalities and other local governments to keep using the exemption as a recruitment and retention tool for volunteer emergency services. It affects real property tax law and the local governments that choose whether to adopt the exemption, as well as volunteer firefighters and volunteer ambulance workers who may qualify for the benefit.
Sentiment
The available voting history shows strong bipartisan and institutional support for the bill. It advanced unanimously through the Assembly Real Property Taxation Committee, Assembly Ways and Means Committee, and Assembly Rules Committee, and then passed both the Assembly and Senate without any recorded opposition. The lack of committee transcripts suggests there was little public controversy or debate in the available record, and the votes indicate broad agreement that the extension is desirable.
Contention
No notable opposition appears in the provided materials. Because the bill only extends an existing local-option exemption rather than creating a new tax break, likely points of discussion would have centered on the fiscal impact to local governments and the policy value of supporting volunteer emergency responders. However, the recorded votes were unanimous at every stage, indicating that any such concerns did not rise to the level of formal contention in committee or on the floor.
Same As
Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.
Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.
Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.
Increases the tax exemption to twenty percent on real property owned by members of volunteer fire companies or voluntary ambulance services in certain counties.
Authorizes local governments to provide a real property tax exemption on real property owned by certain volunteer auxiliary police officers in Suffolk county.
Extends tuition free course benefits to volunteer firefighters or voluntary ambulance workers; authorizes the board of trustees of the state university to regulate the conferral of such benefits.
Provides annual vehicular access for New York state's active volunteer firefighters and active volunteer ambulance workers and their immediate family at any state park or recreational facility.