New York S 6706: Relates to providing a tax exemption for volunteer firefighters and volunteer ambulance workers

Bill Text

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S06706 Summary:

BILL NOS06706 

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SAME ASNo Same As

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SPONSORWEBER

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COSPNSR

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MLTSPNSR

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Add §466-o, RPT L

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Relates to providing a tax exemption for volunteer firefighters and volunteer ambulance workers in a county with a population of more than 250,000 and less than 500,000 persons.

Go to top S06706 Actions:

BILL NOS06706 

&nbsp

03/20/2025REFERRED TO TRANSPORTATION

01/07/2026REFERRED TO TRANSPORTATION

Go to topS06706 Committee&nbspVotes:

Go to topS06706 Floor&nbspVotes:

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

Go to topS06706 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6706

 2025-2026 Regular Sessions

 IN SENATE

 March 20, 2025
 ___________

 Introduced by Sen. WEBER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Transportation

 AN ACT to amend the real property tax law, in relation to providing a
 tax exemption on real property owned by members of volunteer fire
 companies or voluntary ambulance services in a certain county

 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-o to read as follows:
 3 § 466-o. Volunteer firefighters and volunteer ambulance workers;
 4 exemption. 1. Real property owned by an enrolled member of an incorpo-
 5 rated volunteer fire company, fire department or incorporated voluntary
 6 ambulance service or such enrolled member and spouse residing in a coun-
 7 ty which has a population of more than two hundred fifty thousand and
 8 less than five hundred thousand persons, according to the latest federal
 9 decennial census and which is not located within a city with a popu-
 10 lation of one million or more shall be exempt from taxation to the
 11 extent of ten percent of the assessed value of such property for city,
 12 village, town, part town, school district, special district or county
 13 purposes, exclusive of special assessments, provided that the governing
 14 body of a city, village, town, school district or county, after a public
 15 hearing, adopts a local law, ordinance or resolution providing therefor.
 16 2. Such exemption shall not be granted to an enrolled member of an
 17 incorporated volunteer fire company, fire department or incorporated
 18 voluntary ambulance service residing in such county unless:
 19 (a) the applicant resides in the city, town or village which is served
 20 by such incorporated volunteer fire company or fire department or incor-
 21 porated voluntary ambulance service;
 22 (b) the property is the primary residence of the applicant;
 23 (c) the property is used exclusively for residential purposes;
 24 provided however, that in the event any portion of such property is not

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04039-02-5

 S. 6706 2

 1 used exclusively for the applicant's residence but is used for other
 2 purposes, such portion shall be subject to taxation and the remaining
 3 portion only shall be entitled to the exemption provided by this
 4 section; and
 5 (d) the applicant has been certified by the authority having jurisdic-
 6 tion for the incorporated volunteer fire company or fire department as
 7 an enrolled member of such incorporated volunteer fire company or fire
 8 department for at least five years or the applicant has been certified
 9 by the authority having jurisdiction for the incorporated voluntary
 10 ambulance service as an enrolled member of such incorporated voluntary
 11 ambulance service for at least five years. It shall be the duty and
 12 responsibility of the municipality which adopts a local law, ordinance
 13 or resolution pursuant to this section to determine the procedure for
 14 certification.
 15 3. Any enrolled member of an incorporated volunteer fire company, fire
 16 department or incorporated voluntary ambulance service who accrues more
 17 than twenty years of active service and is so certified by the authority
 18 having jurisdiction for the incorporated volunteer fire company, fire
 19 department or incorporated voluntary ambulance service, shall be granted
 20 the ten percent exem