NY A05663

Creates a 10 percent property tax exemption for enrolled members of incorporated volunteer fire companies, fire departments, or voluntary ambulance services who own their primary residence in eligible counties (population between 250,000 and 500,000, not within a city of 1 million or more).

Exemption requires applicant to reside in the municipality served by the fire company or ambulance service, own the property as primary residence used exclusively for residential purposes, and be certified as an enrolled member for at least five years.

Members with 20 or more years of active service receive the exemption for life, provided they remain primary residents in the eligible county.

Exemption is optional and must be adopted through local law, ordinance, or resolution by the governing body of the city, village, town, school district, or county after a public hearing.

Takes effect January 1 following enactment and applies to assessment rolls prepared on or after that date.