BILL NUMBER:  S4712

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to authorizing firefighters and ambulance workers who reside
in one town but volunteer their services in another town to take
advantage of certain real property tax exemptions

 PURPOSE: :  This bill would permits firefighters and ambulance
workers who reside in one city, county, town or village within a
county, but volunteer their services in another city, county, town or
village within a county, within the same county, to take advantage of
certain real property tax exemptions.

 SUMMARY OF SPECIFIC PROVISIONS: :  This bill would amend the real
property tax law to permit volunteer firefighters and ambulance
workers who reside in one city, town or village within a county, but
who volunteer their services in another town, within the same county,
to take advantage of the real property tax exemptions granted to other
volunteer firefighter and ambulance workers within such department or
unit.

 JUSTIFICATION: :  Many residents work and live in two different
cities, towns and villages within a county. Because they spend much of
their time in the community in which they work, or because the need
for volunteers may be greater in a certain community, many people who
may wish to volunteer their services as a volunteer firefighter or
              

ambulance worker may choose to volunteer their services in a different
community from that in which they own their home.

Volunteer firefighters and members of volunteer ambulance corps
perform an invaluable service to their communities without
compensation and deserve some recognition for their service. This bill
would reward their service, and help recruit it where it is most
needed.

 PRIOR LEGISLATIVE HISTORY: :  2008 - S.3620 - Referred to the
Standing Committee on Local Government.

 FISCAL IMPLICATIONS :  Although this bill could result in some loss
of revenue to local governments and school districts, this is a local
legislative initiative and option, and as such, is enacted at their
discretion.  Additionally, this bill can help localities to maintain
volunteer firefighters and ambulance workers, thereby saving
communities the cost of retaining paid departments and/or crews.

 EFFECTIVE DATE: :  This act would take effect immediately.