NY A09699

Provides a 10 percent property tax exemption for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services in counties with populations between 208,000 and 220,000 (based on 2020 federal census).

Exemption applies to primary residences used exclusively for residential purposes; any portion used for other purposes remains taxable.

Requires applicants to reside in the city, town, or village served by their volunteer organization and have been enrolled members for at least two years.

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

Local governing bodies must adopt a local law, ordinance, or resolution by public hearing to authorize the exemption; applications must be filed with the assessor by the taxable status date.