S T A T E O F N E W Y O R K
________________________________________________________________________
10613
I N A S S E M B L Y
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:
Section 1. Subdivision 1 of section 466-a of the real property tax
law, as amended by chapter 592 of the laws of 2025, is amended to read
as follows:
1. Real property owned by an enrolled member of an incorporated volun-
teer fire company, fire department or incorporated voluntary ambulance
service or such enrolled member and spouse residing in any county shall
be exempt from taxation to the extent of up to [ten] TWENTY percent of
the assessed value and surviving spouses of members killed in the line
of duty shall be exempt from taxation to the extent of up to fifty per
centum of the assessed value of such property for city, village, town,
part town, special district, school district, fire district or county
purposes, exclusive of special assessments, provided that the governing
body of a city, village, town, school district, fire district or county,
after a public hearing, adopts a local law, ordinance or resolution
providing therefor.
§ 2. Subdivision 3 of section 466-a of the real property tax law, as
added by chapter 592 of the laws of 2025, is amended to read as follows:
3. Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who accrues more
than twenty years of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service, shall be granted
the [ten] TWENTY percent exemption as authorized by this section for the
remainder of such member's life as long as their primary residence is
located within such county provided that the governing body of a city,
village, town, school district, fire district or county, after a public
hearing, adopts a local law, ordinance or resolution providing therefor.
§ 3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
taxable status dates occurring on or after such date.
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