NY A09844

Provides a 10 percent real property tax exemption for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services in counties with populations between 44,000 and 45,000 based on the 2020 federal census.

Exemption applies only to primary residences used exclusively for residential purposes, and applicants must reside in the city, town, or village served by their volunteer organization.

Requires applicants to have been certified enrolled members for at least two years, with municipalities and school districts determining certification procedures after a public hearing and adopting a local law or resolution.

Members with 20 or more years of active service receive the 10 percent exemption for life as long as their primary residence remains in the county.

Applications must be filed with the assessor or designated municipal office by the taxable status date on a form prescribed by the commissioner.