NY S00489

Provides a 10% real property tax exemption for enrolled members of incorporated volunteer fire companies, fire departments, or volunteer ambulance services in counties with populations between 734,000 and 736,000 inhabitants, not to exceed $3,000 multiplied by the state equalization rate.

Exemption is available only after the governing body of a city, village, town, or county adopts a local law, ordinance, or resolution following a public hearing.

Requires applicants to reside in the city, town, or village served by the organization; live in their primary residence; use the property exclusively for residential purposes; and have been certified as an enrolled member for at least five years.

Members with at least 20 years of active service and proper certification receive the 10% exemption for life as long as their primary residence remains in the county.

Applications must be filed with the assessor or designated municipal office on or before the taxable status date; the act takes effect January 1 following enactment.