NY S01136

Grants a 10 percent real property tax exemption to enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services in counties with populations between 208,000 and 220,000 (based on 2020 federal census).

Exemption applies only if the applicant resides in the municipality served by the organization, uses the property as primary residence exclusively for residential purposes, and has been certified as an enrolled member for at least two years.

Members with 20 or more years of active service receive the 10 percent exemption for life, provided they remain primary residents in the applicable county.

Local governing bodies (cities, villages, towns, school districts, fire districts, or counties) must adopt a public law, ordinance, or resolution to authorize the exemption in their jurisdiction.

Applications must be filed with the municipal assessor or designated agency by the taxable status date on forms prescribed by the commissioner; existing benefits are protected and not diminished by this provision.