NY A05454

Provides a 10 percent real property tax exemption for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services in counties with populations between 250,000 and 500,000 that are not located within a city of 1 million or more residents.

Exemption applies only to primary residences used exclusively for residential purposes, with any non-residential portions subject to taxation.

Requires applicants to reside in the city, town, or village served by their volunteer organization and to have been certified as an enrolled member for at least five years.

Members with 20 or more years of active service receive a lifetime 10 percent exemption as long as their primary residence remains in the county.

Exemption must be adopted by local law, ordinance, or resolution following a public hearing by the city, village, town, school district, or county governing body; takes effect January 1 following enactment.