NY A09845

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 47,000 and 47,300 based on the 2020 federal census.

Exemption applies only if the applicant resides in the jurisdiction served by the volunteer organization, the property is the applicant's primary residence used exclusively for residential purposes, and the applicant has been a certified enrolled member for at least two years.

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.

Local governments (city, village, town, school district, fire district, or county) must adopt a local law, ordinance, or resolution after a public hearing to offer the exemption.

Takes effect on January 1 following enactment and applies to taxable status dates occurring on or after that date.