NY A05356

Provides a 10 percent property tax exemption for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services residing in Westchester County, subject to local adoption by city, village, town, school district, or county governments.

Requires applicants to reside in the service area of the volunteer organization, maintain the property as their primary residence used exclusively for residential purposes, and have at least five years of certified enrollment.

Exemption only applies to volunteer organizations serving areas without professional fire or ambulance companies having five or more professional workers.

Grants lifetime 10 percent exemption to members with over 20 years of active service, and extends exemption eligibility to permanently disabled volunteer firefighters or ambulance workers unable to maintain active service status.

Applications must be filed with the municipality assessor by the taxable status date on forms prescribed by the commissioner.