Gray: New Statewide Tax Credits Available for Volunteer Firefighters and Ambulance Workers

Taxing jurisdictions that offer property tax exemptions to volunteer firefighters and ambulance workers must transition to a newly authorized statewide exemption plan within three years.

Assemblyman Scott Gray (R-Watertown) is proud to share the new statewide exemption for eligible volunteer firefighters and ambulance workers (A.10155-A, Zebrowski). This law gives municipalities, school districts and fire districts throughout the state the option to provide a property tax exemption of up to 10% to volunteer firefighters and ambulance workers.

In order for volunteers to be able to claim their credits, taxing jurisdictions must adopt a local law, ordinance or resolution to conform to the new statewide exemption statute no later than Dec. 9, 2025—any similar exemptions under one of the preexisting statutes offered by taxing jurisdictions will be repealed after that date. Following the passage of this exemption by each county, local townships and municipalities must pass the law for it to be viable.

The credit amount for eligible volunteers is $200, or $400 for married taxpayers filing jointly where both spouses are eligible. If the credit exceeds their tax for the year, any excess will be refunded without interest. There is no cap for the exemption.

Volunteers are entitled to claim this credit if for all of the tax year they:

  • were an active volunteer firefighter or volunteer ambulance worker, and
  • were a resident of New York state.

Current state tax law prohibits volunteer firefighters and ambulance workers from receiving both the volunteer firefighters and ambulance workers tax credit and a locally enacted real property tax exemption. Gray will join Assemblywoman Didi Barrett (D-Dutchess/Columbia) in co-sponsoring bill A.6274, which would allow volunteer firefighters and ambulance workers to receive both the tax credit and 10% assessment exemption.

“All of our hard-working local volunteer firefighters and EMS workers are more than deserving of this tax credit and exemption. It is important that local municipalities be aware of this recently enacted legislation, Chapter 670 of the Laws of 2022, and take any required action on the part of their jurisdiction to make sure these individuals can make their claims. I applaud the state for recognizing these individuals by putting money back into their pockets, but with A.6274 we can further ensure vital recruitment and retention as well,” Gray said.

Editor’s Note: For additional information and to claim Volunteer Firefighters’ and Ambulance Workers’ Credit, click here.