NY A08893

Exempts 100% of assessed property value from city, village, town, school district, and county taxes for enrolled volunteer firefighters in counties with population between 330,000-345,000 inhabitants, provided local governing bodies adopt enabling legislation after public hearings.

Requires applicants to reside in the county, use property as primary residence exclusively for residential purposes, and be certified as enrolled members for at least five years.

Grants lifetime 100% tax exemption to volunteer firefighters with 20+ years of active service who remain primary residents in the qualifying county, subject to local adoption of enabling legislation.

Exemption applications must be filed with the municipal assessor or designated agency on or before the taxable status date using forms prescribed by the commissioner.

Takes effect January 1 following enactment and applies to all taxable status dates occurring after that date; existing volunteer firefighter tax benefits continue unchanged.