The New York State Legislature has, heretofore, amended the
Real Property Tax Law (RPTL) to authorize municipalities to permit
enrolled volunteer firefighters and volunteer ambulance workers to
be eligible for a real property tax exemption as is more particularly
set forth in RPTL § 466-a which state statute was made effective
as of December 9, 2022.
The said RPTL § 466-a, among other things, allows
for volunteers with two years of qualifying service to apply for the
tax exemption which will increase the number of eligible volunteers
over existing law. The Legislature recognizes the role of the volunteer
firefighters and ambulance workers in securing the safety and well-being
of our communities. The Legislature hereby finds that it is in the
best social and economic interest of the County of Ulster to encourage
volunteerism for said purposes. To that end, by providing the following
exemption, and by making it available to a larger pool of volunteers,
it is the intent to encourage volunteerism for our various fire and
ambulance companies.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of New York Real Property Tax Law Article 4 as of December
9, 2022 shall suffer any diminution of such benefit because of the
provisions of RPTL § 466-a.