Legislative intent.
This Legislature hereby finds and determines that volunteer
firefighters and volunteer ambulance workers contribute enormously
to the public safety, health, and general well-being of the residents
of their communities at great personal sacrifice and cost to themselves.
This Legislature further finds and determines that volunteer
fire fighters and volunteer ambulance workers donate their personal
time to make their communities a safer place to live.
This Legislature also determines that it is important to provide
benefits to help recruit men and women who voluntarily put themselves
in danger to protect the lives and property of Suffolk County residents.
This Legislature finds and determines that, since the state
has enacted benefits in recognition of the enormously important services
that these volunteers provide to our communities, a property tax break
would provide another incentive to keep the corps of volunteers serving
our communities and would encourage more volunteers.
This Legislature determines and finds that volunteer fire departments
throughout the State of New York, and especially on Long Island, are
in need of new volunteers because, with increased fire activities,
more is being asked from fewer members each year and new activities
demand more hours of training.
This Legislature also determines that the entire system of volunteer
fire, rescue, and ambulance services saves taxpayers an enormous amount
of money because of the voluntary nature of their work.
This Legislature finds and determines that providing partial
property tax relief to people who volunteer for a local fire department
or ambulance company and who are accepted for training would help
fill this urgent need.
This Legislature further finds and determines that this Legislature
enacted Sense of the Legislature No. 140-2000, "Requesting State of
New York to Grant Real Property Tax Exemptions to Fire and Rescue
Volunteers in Suffolk County"; Sense of the Legislature No. 76-2001,
"Requesting State of New York to Grant Real Property Tax Exemptions
to Volunteer Fire fighters and Ambulance Workers in Suffolk County";
Sense of the Legislature No. 80-2001, "Requesting State of New York
to Exempt Volunteer Fire fighters and Ambulance Workers from Fire
and Ambulance District Taxes"; and Sense of the Legislature No. 81-2001,
"Requesting State of New York to Reduce State or Community College
Tuition Fees for Volunteer Fire fighters and Ambulance Workers."
This Legislature further finds and determines that the New York
State Legislature has recently authorized local municipalities to
adopt a local law implementing a 10% real property tax exemption for
such volunteers.
Therefore, the purpose of this law is to grant a real property
tax exemption for such volunteers.