New York Assembly Bill A10613

New York 2025-2026 Regular Session

• Introduced: 3/13/26
• Refer: 3/13/26

Caption

Increases the tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in certain counties

Summary

This bill amends section 466-a of the Real Property Tax Law to increase the property tax exemption available to certain volunteer firefighters and volunteer ambulance service members in counties where a local government chooses to adopt the exemption. Under current law, the exemption is up to 10 percent of assessed value; the bill raises that amount to up to 20 percent for eligible enrolled members and for members and their spouses residing in the county. The bill also preserves the existing 50 percent exemption for surviving spouses of members killed in the line of duty. The bill further updates the benefit for long-serving volunteers. An enrolled member who completes more than 20 years of active service and is certified by the appropriate authority would receive the 20 percent exemption for life, so long as the primary residence remains within the county and the local governing body has adopted the exemption after a public hearing. The measure applies to city, village, town, school district, fire district, special district, and county tax purposes, excluding special assessments, and would take effect on the first of January following enactment.

Impact

The bill would amend the Real Property Tax Law to expand a local-option property tax benefit for volunteer fire company members and voluntary ambulance service members in certain counties. It increases the maximum exemption from 10 percent to 20 percent of assessed value and makes conforming changes for lifetime eligibility after 20 years of active service. Local governments would still need to opt in by local law, ordinance, or resolution after a public hearing, so the bill changes state authorization but does not automatically mandate the exemption statewide.

Sentiment

Based on the bill caption and the absence of recorded opposition, votes, or committee transcript discussion, the measure appears to be generally supportive of volunteer emergency responders and likely intended as a recruitment and retention incentive. The bill’s framing suggests a favorable policy sentiment toward recognizing volunteer service through property tax relief. No formal committee debate or vote history is available in the provided materials to indicate broader support or opposition.

Contention

The main policy issue is the size of the exemption increase, from 10 percent to 20 percent, which may raise concerns about local tax revenue impacts for participating municipalities, school districts, fire districts, and counties. Another possible point of contention is that the benefit remains discretionary at the local level, meaning some communities may support the incentive while others may resist adopting it due to fiscal constraints. The bill does not include discussion records, so no specific objections or sponsors’ responses are documented in the provided context.