NY A09833

Exempts 10 percent of assessed property value from taxation for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services in counties with populations between 190,600 and 200,600 (based on 2020 census)

Requires local governing bodies to adopt a local law, ordinance, or resolution after a public hearing to offer the exemption for city, village, town, school district, fire district, or county purposes

Limits exemption eligibility to applicants who reside in the served jurisdiction, have a primary residence on the property, use it exclusively for residential purposes, and have been certified members for at least two years

Grants lifetime 10 percent exemption to members with more than 20 years of active service, provided they maintain primary residence in the county and the local jurisdiction adopts enabling legislation

Takes effect January 1 of the year following enactment and applies to all taxable status dates occurring on or after that date