Increases the tax exemption to twenty percent on real property owned by members of volunteer fire companies or voluntary ambulance services in certain counties.
STATE OF NEW YORK
________________________________________________________________________
10613
IN ASSEMBLY
March 13, 2026
___________
Introduced by M. of A. STECK -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to increasing the
tax exemption on real property owned by members of volunteer fire
companies or voluntary ambulance services in certain counties
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 466-a of the real property tax
2 law, as amended by chapter 592 of the laws of 2025, is amended to read
3 as follows:
4 1. Real property owned by an enrolled member of an incorporated volun-
5 teer fire company, fire department or incorporated voluntary ambulance
6 service or such enrolled member and spouse residing in any county shall
7 be exempt from taxation to the extent of up to [ten] twenty percent of
8 the assessed value and surviving spouses of members killed in the line
9 of duty shall be exempt from taxation to the extent of up to fifty per
10 centum of the assessed value of such property for city, village, town,
11 part town, special district, school district, fire district or county
12 purposes, exclusive of special assessments, provided that the governing
13 body of a city, village, town, school district, fire district or county,
14 after a public hearing, adopts a local law, ordinance or resolution
15 providing therefor.
16 § 2. Subdivision 3 of section 466-a of the real property tax law, as
17 added by chapter 592 of the laws of 2025, is amended to read as follows:
18 3. Any enrolled member of an incorporated volunteer fire company, fire
19 department or incorporated voluntary ambulance service who accrues more
20 than twenty years of active service and is so certified by the authority
21 having jurisdiction for the incorporated volunteer fire company, fire
22 department or incorporated voluntary ambulance service, shall be granted
23 the [ten] twenty percent exemption as authorized by this section for the
24 remainder of such member's life as long as their primary residence is
25 located within such county provided that the governing body of a city,
26 village, town, school district, fire district or county, after a public
27 hearing, adopts a local law, ordinance or resolution providing therefor.
28 § 3. This act shall take effect on the first of January next succeed-
29 ing the date on which it shall have become a law and shall apply to
30 taxable status dates occurring on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15196-01-6
