NY S09131

Allows local governments to offer up to a 10 percent property tax exemption on primary residences for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services.

Requires applicants to reside in the jurisdiction served by their volunteer organization, have a minimum service requirement between two and five years (determined by local governing body), and have property used exclusively for residential purposes.

Grants a lifetime 10 percent exemption to volunteers with more than 20 years of active service, provided they remain residents of the county.

Extends exemption eligibility to un-remarried spouses of deceased volunteers killed in the line of duty (if deceased member had 5+ years service) and un-remarried spouses of deceased volunteers with 20+ years service.

Repeals existing volunteer firefighter and ambulance worker exemption provisions (sections 466-a through 466-k) with a three-year transition period for municipalities to conform their local laws to this new statewide framework.