NY S04828

Authorizes school districts to grant real property tax exemptions for school district taxes to enrolled volunteer firefighters and their spouses, up to $12,000 multiplied by the state equalization rate

Requires applicants to have been certified volunteer firefighters for at least 5 years, reside in the school district served by their fire company, and use the property as their primary residence exclusively for residential purposes

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

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

Protects current volunteer firefighters receiving other tax benefits from losing those benefits due to receiving this new exemption