NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A10155A
SPONSOR: Rules (Zebrowski)
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to providing all
local governments with the option to provide a property tax exemption to
volunteer firefighters and volunteer ambulance workers; and to repeal
various provisions of the real property tax law relating thereto
 
SUMMARY OF PROVISIONS:
The bill would allow any county to adopt a local law that will provide
an exemption on real property owned by an enrolled member of an incorpo-
rated volunteer fire company, department, or voluntary ambulance
service. The bill would exempt up to 10% of the assessed value for
members who served a minimum of two years. The bill would require local-
ities that currently provide the exemption adopt a local law to conform
to this provision.
 
JUSTIFICATION:
Volunteer firefighters and ambulance workers provide a significant bene-
fit to residents and taxpayers through their countless hours of service
protecting our communities. Currently, less than half of counties in New
York are authorized to provide a local property tax exemption benefit to
qualifying volunteer firefighter and ambulance workers. This bill seeks
to provide statewide option for all local governments to offer up to a
10% exemption of assessed value to eligible volunteers. This bill
provides for flexibility in administering this property tax exemption by
giving local governments discretion in adopting a local law or ordi-
nance. By expanding the opportunity to provide this critical tax
exemption, it will help improve recruitment and retention of our volun-
teer fire and ambulance services.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
Undetermined.
 
EFFECTIVE DATE:
Immediately, provided that section two take effect three years after.