Monroe County may provide a 10% real property tax exemption to volunteer firefighter or emergency workers who have been a part of the organization for two years.
"When trouble calls, our volunteer firefighters and emergency workers are there to answer," Governor Hochul said. "These selfless volunteers deserve our full support, and I'm proud to sign legislation that rewards them for their sacrifice and encourages others to join their ranks to keep our communities in Monroe County safe."
The real property tax exemption will be taken off the assessed value of property for city, village, town, part town, special district, school district, fire district or county purposes. The act takes effect on January 1, 2022.
Senator Samra Brouk said: "Here in Monroe County, our volunteer firefighters and ambulance personnel have time and time again answered the call to serve our community. These are brave women and men who take great risks in the interest of the public good, asking for nothing in return. Their volunteerism is a great service to our community and our state, which is why I was proud to carry legislation that creates an exemption on their property taxes. While there is no way to adequately thank these volunteers for their bravery and commitment to their work, this is a small step to ensure they receive the support and gratitude they deserve. I am grateful to my colleague, Assemblymember Jen Lunsford for carrying this bill in the Assembly, and to Governor Kathy Hochul for signing this legislation in service of our communities."
Assemblymember Jen Lunsford
said: "Monroe County's volunteer firefighters and ambulance workers have always been there
for us, receiving no compensation for their service, yet committing themselves
to helping our community in a time of need. This legislation enables us to be
there for them, providing a 10% real property tax exemption in recognition of
their sacrifice and service. I want to thank local leaders for their
support of this legislation such as County Legislator John Baynes, Senator Brouk for
her partnership and Governor Hochul for recognizing the importance of this
legislation and the positive impact it will have for those actively serving our
community."
The text of Chapter 652 is set out below:
LAWS OF NEW
YORK, 2021
CHAPTER 652
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
Became a law December 1, 2021, with the approval
of the Governor. Passed by a majority
vote, three-fifths being present.
The People of the
State of New York, represented in
Senate and Assembly, do enact as follows:
Section 1. The real
property tax law is amended by adding a new section 466-k to read
as follows:
§ 466-k. Volunteer firefighters and volunteer ambulance workers; certain county. 1. Real property owned by an enrolled
member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service or such enrolled
member and spouse residing in any county having a population of more than
seven hundred thirty-five thousand and less than seven hundred fifty
thousand inhabitants, based upon and recorded by the two thousand ten federal
census, shall be exempt from taxation to the extent of ten
percent of the assessed value of such property for city, village, town, part
town, special district, school district, fire district or county
purposes, exclusive of special assessments, provided that the governing body
of a city, village, town, school district, fire district or county,
after a public hearing, adopts a local law, ordinance or resolution providing
therefor.
2. Such exemption shall not be granted to an
enrolled member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in such
county unless:
(a) the applicant resides in the city, town or
village which is served by such incorporated volunteer fire company or
fire department or incoporated voluntary ambulance service;
(b) the property is the primary residence of
the applicant;
(c) the property is used exclusively for residential
purposes; provided however, that in the event any
portion of such property is not used exclusively for the applicant's residence
but is used for other purposes, such portion shall be subject to
taxation and the remaining portion only shall be entitled to the exemption
provided by this section; and
(d) the applicant has been certified by the
authority having jurisdiction for the incorporated volunteer fire
company or fire department as an enrolled member of such incorporated
volunteer fire company or fire department for at least two years or the
applicant has been certified by the authority having jurisdiction for the
incorporated voluntary ambulance service as an enrolled member of such
incorporated voluntary ambulance service for at least two years. It shall
be the duty and responsibility of the municipality, school district
and/or fire district which adopts a local law, ordinance or resolution
pursuant to this section to determine the procedure for certification.
3. Any enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary ambulance
service who accrues more than twenty years of active service and is so
certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department or incorporated voluntary ambulance
service, shall be granted the ten percent exemption as authorized by
this section for the remainder of his or her life as long as his or her primary
residence is located within such county provided that the
governing body of a city, village, town, school district, fire district
or county, after a public hearing, adopts a local law, ordinance or
resolution providing therefor.
4. Application for such exemption shall be
filed with the assessor or other agency, department or office designated by
the municipality, school district and/or fire district offering such
exemption on or before the taxable status date on a form as
prescribed by the commissioner.
5. No applicant who is a volunteer firefighter
or volunteer ambulance worker who by reason of such status is
receiving any benefit under the provisions of this article on the effective
date of this section shall suffer any diminution of such benefit because
of the provisions of this section.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to taxable status dates occurring on or after such date.