Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.
Summary
Bill S00688 amends the real property tax law to provide a tax exemption for the surviving spouses of volunteer firefighters and volunteer ambulance workers who have been killed in the line of duty. Specifically, the bill allows these surviving spouses to receive a property tax exemption of up to 50% of the assessed value of their property, contingent upon local legislative approval. The bill also establishes criteria for eligibility, including a minimum service requirement for the deceased volunteer, which ranges from two to five years, and stipulates that the property must be the primary residence of the surviving spouse.
Impact
The passage of this bill will significantly enhance the financial support available to the families of volunteer emergency service workers who have made the ultimate sacrifice. By allowing a substantial property tax exemption, the bill aims to alleviate some of the financial burdens faced by surviving spouses, thereby recognizing the service and sacrifice of the deceased volunteers. This change will require local governments to adopt corresponding laws or resolutions to implement the exemption, which may lead to variations in tax relief across different municipalities.
Sentiment
The sentiment surrounding Bill S00688 has been overwhelmingly positive, as evidenced by the unanimous votes in both the Senate and Assembly. The discussions leading up to the votes reflected a strong bipartisan agreement on the importance of supporting the families of those who serve in volunteer emergency roles, highlighting the community's appreciation for their sacrifices.
Contention
While there has been broad support for the bill, some points of contention may arise regarding the implementation of the local laws required to enact the tax exemptions. Local governments may have differing opinions on the financial implications of providing such exemptions, particularly in areas with tight budgets. Additionally, the minimum service requirement could be a point of debate among stakeholders who advocate for varying lengths of service to qualify for the exemption.
Same As
Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.
Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.
Increases the tax exemption to twenty percent on real property owned by members of volunteer fire companies or voluntary ambulance services in certain counties.
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.
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Urges State Board of Education to require school districts to incorporate financial literary instruction into mathematics and social studies curriculum.
To Authorize An Incorporated Town Or A City Of The Second Class To Petition The State Board Of Education For The Establishment Of A Local Public Elementary School Or Satellite School Under Certain Conditions.