NY S06811

Provides a 10 percent property tax exemption for enrolled members of volunteer fire companies, fire departments, or volunteer ambulance services residing in Westchester County, subject to local adoption of a law or resolution.

Requires applicants to reside in the served municipality, use the property as a primary residence exclusively for residential purposes, and have at least five years of certified service.

Exempts properties only from non-professional service areas (volunteer fire companies not overlapping with areas served by fire companies with five or more professional firefighters, and similar restriction for ambulance services).

Extends the 10 percent exemption for life to members with more than 20 years of active service, and allows permanently disabled volunteer firefighters or ambulance workers to maintain annual certification during their disability period.

Requires exemption applications to be filed with the assessor or designated municipal agency by the taxable status date on a form prescribed by the commissioner.