Tax Exemption for Volunteer Firefighters and Ambulance Workers in New York
Communities are thankful for their volunteer firefighters and ambulance workers and the service they provide. Community leaders look for innovative ways to recruit new volunteers while retaining current volunteers. A recent New York State law authorizes the adoption of legislation by municipalities in certain counties to grant a 10% tax exemption for an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service. Certain restrictions and criteria apply, as set forth in § 466-c of the Real Property Tax Law of New York. This state legislation came into effect January 1, 2003. In order for a qualified municipality to grant this exemption, the governing body must enact legislation. If you are interested in granting this exemption, the following example may be helpful to you.
Sample Ordinances:
Rockville Centre, V. NY: Ch. 294, Art. V
Great Neck, V. NY: Ch. 190, Art. VII
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Rockville Centre, V. NY:
Chapter 294
TAXATION
Article V
Senior Citizens, Disabled Persons With Limited Incomes and Volunteer Firefighters
Tax Exemption
§ 294-15. Eligibility for and amount of exemption for senior citizens and persons with disabilities.
- Eligibility for exemption from real property taxation by the Village for persons 65 years of age or over shall be in accordance with § 467 of the Real Property Tax Law, as amended.
- Eligibility for exemption from real property taxation by the Village for persons with disabilities and limited incomes shall be in accordance with § 459-c of the Real Property Tax Law, as amended.
- The amount of exemption shall be in accordance with the following schedule.
|
Percentage of Assessed Valuation
|
|
|
Annual Income
|
Exempt From Taxation
|
| Less than $21,500 |
50%
|
| At least $21,500 but less than $22,500 |
45%
|
| At least $22,500 but less than $23,500 |
40%
|
| At least $23,500 but less than $24,500 |
35%
|
| At least $24,500 but less than $25,400 |
30%
|
| At least $25,400 but less than $26,300 |
25%
|
| At least $26,300 but less than $27,200 |
20%
|
| At least $27,200 but less than $28,100 |
15%
|
| At least $28,100 but less than $29,000 |
10%
|
| At least $28,100 but less than $29,000 |
5%
|
| $29,900 or higher |
0%
|
§ 294-16. Eligibility for and amount of exemption for volunteer firefighters.
Eligibility and amount of exemption for volunteer firefighters for the Village of Rockville Centre from real property taxation by the Village shall be in accordance with § 466-c of the Real Property Tax Law (Chapter 440 of the Laws of 2002), which provides that the exemption shall be limited to 10% of the assessed value of the property, exclusive of special assessments, but may not exceed the total of $3000 multiplied by the latest state equalization rate for the Village.
§ 294-17. Application for exemption.
- For Persons 65 years of age and older, the application procedure shall be in accordance with the provisions and requirements of § 467 of the Real Property Tax Law.
- For persons with disabilities and limited incomes, the application procedure shall be in accordance with the provisions and requirements of § 459-c of the Real Property Tax Law.
-
For volunteer firefighters for the Rockville Centre Fire Department, the application shall be in accordance with the provisions and requirements of § 466-c of the Real Property Tax Law.
(1) A volunteer firefighter with at least five years but less than 20 years of Rockville Centre Fire Department service must file an annual application with the Village on a form prescribed by the State Board and furnished by the Village Comptroller. The application must be filed on or before the taxable status date.
(2) A volunteer firefighter with 20 years or more of Rockville Centre Fire Department service may file an application for a permanent exemption with the Village on or before the taxable status date.
§ 294-18. When effective.
This article is effective as of the first taxable status date after January 1, 2003.
Great Neck, V. NY:
Chapter 190
TAXATION
Article VII
Tax Exemption for Members of Volunteer Fire Companies
and Ambulance Services
§ 190-31. Definitions.
As used in this chapter, the following terms shall have the meanings indicated:
COUNTY — The County of Nassau.ENROLLED MEMBER — An enrolled member of a fire/ambulance company.
NASSAU FIRE/AMBULANCE COMPANY — Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the County.
VILLAGE — The Village of Great Neck.
VILLAGE FIRE/AMBULANCE COMPANY — Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the Village.
§ 190-32. Extent of exemption.
- Pursuant to the provisions of Real Property Tax Law § 466-c, real property which is the primary residence of an enrolled member, or an enrolled member and such member's spouse, shall be entitled to an exemption from all Village real property taxes, exclusive of special assessments, to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall in no event exceed $3,000 multiplied by the latest state equalization rate for the assessing unit in which such real property is located.
§ 190-33. Qualifications for annual exemption.
Qualifications for annual exemption:
- The applicant must reside in the Village.
- The property must be 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 article.
- The applicant has been certified by the authority having jurisdiction for the Village fire/ambulance company as an enrolled member of such fire/ambulance company for at least five years.
§ 190-34. Qualifications for lifetime exemption.
Qualifications for lifetime exemption:
-
The applicant must reside in the Village.
- The property must be 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 article.
- The applicant has been certified by the authority having jurisdiction for a County fire/ambulance company as an enrolled member of such fire/ambulance company for at least 20 years.
§ 190-35. Certification.
The Village shall adopt, by resolution, the procedure for the certifications required in this article.
