Authorizes exemptions from school district real property taxes for volunteer firefighters residing in such school district.
Summary
S04828 would amend New York’s Real Property Tax Law to allow school districts, if they choose to do so by local law, ordinance, or resolution after a public hearing, to grant a real property tax exemption for the school-district portion of taxes on the primary residence of certain volunteer firefighters. The exemption would apply to property owned by an enrolled member of an incorporated volunteer fire company or fire department, or that member and spouse, and would be limited to property used exclusively for residential purposes and located in the school district served by that fire company or department. The bill caps the exemption at $12,000 multiplied by the local state equalization rate, and it excludes special assessments.
To qualify, an applicant must have at least five years of certified service as an enrolled member, and the school district would determine the certification procedure. The bill also creates a lifetime exemption for members with more than 20 years of active service, so long as the person remains a primary resident in the district and the district has adopted the exemption. It further provides that volunteer firefighters already receiving a benefit under existing law would not lose that benefit because of this new exemption, and the act would take effect immediately.
Impact
The bill would add a new section 466-m to the Real Property Tax Law and expand the menu of local school-district tax exemptions available to volunteer firefighters. It would not mandate a statewide exemption; instead, it authorizes school districts to opt in after public hearing and local legislative action. If adopted locally, the exemption would reduce school tax liability for eligible volunteer firefighters’ primary residences, while leaving special assessments unaffected and preserving existing benefits under other provisions of the tax law.
Sentiment
Based on the bill text and available context, the measure appears generally supportive of volunteer firefighters and their service, with no recorded committee debate or votes indicating opposition. The structure of the bill suggests a favorable policy approach toward recruitment and retention of volunteer fire personnel by offering a property tax incentive. Because no transcripts or vote history are provided, there is no documented public sentiment beyond the bill’s pro-volunteer-firefighter framing.
Contention
The main potential points of contention are likely to be local fiscal impacts and the optional nature of the exemption. School districts would have to decide whether to adopt the exemption, which could reduce tax revenue for school operations, and the bill limits eligibility to primary residences used exclusively for residential purposes and to members with at least five years of service. Another possible issue is administrative burden, since districts would need to establish certification procedures and determine eligibility. No specific opposing or supporting stakeholders are identified in the provided record.
Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.
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.