NY A09829

Provides a 10 percent property tax exemption for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services who own property in counties with populations between 58,500 and 59,000 inhabitants based on the 2020 federal census.

Exemption applies to primary residences used exclusively for residential purposes, with partial exemptions available if any portion is used for other purposes.

Requires applicants to reside in the city, town, or village served by the volunteer organization and have at least two years of certified enrollment membership.

Provides lifetime exemption to members with more than 20 years of active service, provided they remain primary residents within the county.

Exemption requires adoption of a local law, ordinance, or resolution by the governing body of the city, village, town, school district, fire district, or county after a public hearing, with applications filed on or before the taxable status date.