NY A06068

Authorizes school districts to grant property tax exemptions to enrolled volunteer firefighters for school district taxes, with a maximum exemption of $12,000 multiplied by the state equalization rate

Requires applicants to have at least 5 years of certified service with an incorporated volunteer fire company, reside in the school district served by that company, and use the property as their primary residence

Grants lifetime exemptions to volunteer firefighters who complete more than 20 years of active service, as long as they continue residing in the school district

Requires school district governing bodies to hold a public hearing and adopt a local law, ordinance, or resolution before implementing the exemption

Protects current volunteer firefighter benefit recipients from losing any existing benefits due to receiving this new tax exemption