New York S 4828: Authorizes certain exemptions from school district real property taxes for volunteer firefighters

Bill Text

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S04828 Summary:

BILL NOS04828 

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SAME ASSAME AS A06068

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SPONSORRYAN C

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COSPNSRBORRELLO, FERNANDEZ, MARTINEZ, MAY, MURRAY, PALUMBO, RHOADS, TEDISCO, WEBER

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MLTSPNSR

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Add §466-m, RPT L

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Authorizes exemptions from school district real property taxes for volunteer firefighters residing in such school district.

Go to top S04828 Actions:

BILL NOS04828 

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02/13/2025REFERRED TO LOCAL GOVERNMENT

01/07/2026REFERRED TO LOCAL GOVERNMENT

04/21/20261ST REPORT CAL.758

04/22/20262ND REPORT CAL.

04/27/2026ADVANCED TO THIRD READING 

06/05/2026COMMITTED TO RULES

Go to topS04828 Committee&nbspVotes:

Go to topS04828 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS04828 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4828

 2025-2026 Regular Sessions

 IN SENATE

 February 13, 2025
 ___________

 Introduced by Sen. C. RYAN -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government

 AN ACT to amend the real property tax law, in relation to authorizing
 certain exemptions from school district real property taxes for volun-
 teer firefighters

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The real property tax law is amended by adding a new
 2 section 466-m to read as follows:
 3 § 466-m. Volunteer firefighters; alternative exemption. 1. Real prop-
 4 erty owned by an enrolled member of an incorporated volunteer fire
 5 company or fire department or such enrolled member and spouse shall be
 6 exempt from taxation of such property for school district purposes,
 7 exclusive of special assessments, provided that the governing body of a
 8 school district, after a public hearing, adopts a local law, ordinance
 9 or resolution providing therefor; provided further, however, that such
 10 exemption shall in no event exceed twelve thousand dollars multiplied by
 11 the latest state equalization rate for the assessing unit in which such
 12 real property is located.
 13 2. Such exemption shall not be granted to an enrolled member of an
 14 incorporated volunteer fire company or fire department residing in such
 15 school district unless:
 16 (a) the applicant resides in the school district which is served by
 17 such incorporated volunteer fire company or fire department;
 18 (b) the property is the primary residence of the applicant;
 19 (c) the property is used exclusively for residential purposes;
 20 provided, however, that in the event any portion of such property is not
 21 used exclusively for the applicant's residence but is used for other
 22 purposes, such portion shall be subject to taxation and the remaining
 23 portion only shall be entitled to the exemption provided by this
 24 section; and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09574-01-5

 S. 4828 2

 1 (d) the applicant has been certified by the authority having jurisdic-
 2 tion for the incorporated volunteer fire company or fire department as
 3 an enrolled member of such incorporated volunteer fire company or fire
 4 department for at least five years. It shall be the duty and responsi-
 5 bility of the school district which adopts a local law, ordinance or
 6 resolution pursuant to this section to determine the procedure for
 7 certification.
 8 3. Any enrolled member of an incorporated volunteer fire company or
 9 fire department who accrues more than twenty years of active service and
 10 is so certified by the authority having jurisdiction for the incorpo-
 11 rated volunteer fire company or fire department shall be granted the
 12 exemption as authorized by this section for the remainder of such
 13 enrolled member's life as long as such enrolled member's primary resi-
 14 dence is located within such school district provided that the governing
 15 body of such school district, after a public hearing, adopts a local
 16 law, ordinance or resolution providing therefor.
 17 4. Application for such exemption shall be filed with the assessor or
 18 other agency, department or office designated by the school district
 19 offering such exemption on or before the taxable status date on a f