Provides a tax exemption for certain volunteer firefighters and ambulance workers in Westchester county.
Summary
Bill S03440 amends the real property tax law to provide a tax exemption for certain volunteer firefighters and ambulance workers in Westchester County, New York. The bill allows for a 10% exemption on the assessed value of real property owned by eligible volunteer firefighters and ambulance workers, provided they meet specific residency and service requirements. The exemption is applicable only if the local governing body adopts a law or resolution to implement it. Additionally, the bill ensures that members with over 20 years of active service can retain the exemption for life, and it includes provisions for those who become permanently disabled due to their duties.
Impact
The bill impacts local tax laws in Westchester County by introducing a new tax exemption specifically for volunteer firefighters and ambulance workers. This exemption could potentially reduce the tax revenue for local governments, depending on the number of eligible applicants. It also establishes criteria for eligibility, including residency and service duration, which local municipalities must enforce. The bill aims to recognize and support the contributions of volunteer emergency service personnel in the community.
Sentiment
The general sentiment around Bill S03440 appears to be overwhelmingly positive, as indicated by the unanimous support in both the Senate Floor Vote and the Senate Rules Committee Vote, with no opposing votes recorded. This suggests strong bipartisan support for recognizing the efforts of volunteer firefighters and ambulance workers in Westchester County.
Contention
While there is broad support for the bill, potential points of contention may arise regarding the financial implications for local governments and the administrative burden of implementing and managing the exemption process. Some local officials may express concerns about the impact on municipal budgets, especially if a significant number of volunteers qualify for the exemption. However, no specific opposition has been noted in the current discussions or voting history.
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.
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.
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.
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