A 10613: Increases the tax exemption 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