NY A10155

Authorizes local governments (cities, villages, towns, school districts, fire districts, counties) to adopt local laws providing up to 10 percent property tax exemptions on primary residences for enrolled volunteer firefighters and ambulance workers, subject to public hearing requirements.

Exemptions require applicants to reside in the jurisdiction served by their fire company or ambulance service, have a minimum service requirement between 2 and 5 years (as determined locally), and receive certification from the authority having jurisdiction.

Grants lifetime 10 percent exemptions to volunteers with over 20 years of active service, provided their primary residence remains in the county and their local government adopts a local law authorizing the exemption.

Permits un-remarried spouses of deceased volunteers killed in the line of duty to receive exemptions if the deceased member had at least 5 years of service and was receiving the exemption at death; extends similar protections to un-remarried spouses of deceased volunteers with at least 20 years of service.

Repeals existing sections 466-a through 466-k of the real property tax law effective three years after this law takes effect; municipalities currently providing exemptions must conform their local laws to this section within three years.