NY S03440

Provides a 10% property tax exemption for volunteer firefighters and ambulance workers who are enrolled members residing in Westchester County

Requires applicants to have at least 5 years of certified service with an incorporated volunteer fire company, fire department, or voluntary ambulance service

Exemption applies only to primary residences used exclusively for residential purposes, and only in areas not served by companies with 5 or more professional firefighters or ambulance workers

Members with more than 20 years of active service receive the 10% exemption for the remainder of their life while residing in Westchester County

Volunteers permanently disabled in the line of duty remain eligible for annual certification during their disability period