NY S02707

Amends Real Property Tax Law Section 466-d to limit the volunteer firefighter and ambulance worker tax exemption to Westchester County, removing language that previously applied to counties with specific population ranges.

Grants a 10% property tax exemption on assessed value for enrolled members of incorporated volunteer fire companies, fire departments, or voluntary ambulance services and their spouses, subject to local adoption of a law or resolution.

Requires applicants to reside in the service area, use the property as a primary residence, have exclusive residential use, and have been certified members for at least 5 years.

Allows a 10% lifetime exemption for members with over 20 years of active service and provides continued exemption eligibility for permanently disabled members unable to maintain active service status.

Takes effect immediately upon enactment.