NY A04666

Creates a 10 percent property tax exemption for enrolled members of incorporated volunteer fire companies, fire departments, or voluntary ambulance services owning primary residences in counties with populations between 338,000 and 339,000 inhabitants.

Exemption applies to city, village, town, school district, fire district, and county taxes (excluding special assessments) only if the local governing body adopts a local law, ordinance, or resolution authorizing it after a public hearing.

Requires applicants to reside in the jurisdiction served by their volunteer organization, own property used exclusively for residential purposes, and have at least two years of certified membership.

Grants lifetime 10 percent exemption to volunteer firefighters or ambulance workers with 20 or more years of active service, provided their primary residence remains in the qualifying county.

Modifies existing section 466-a to remove reference to a different population range (261,000-270,000) and clarify it applies to counties with 98,700-99,000 inhabitants based on the latest federal decennial census.