New York Real Property Tax Law § 466-a authorizes the governing
body of a county, city, town, village, school district, fire district,
or special district to partially exempt the residence of a volunteer
firefighter or ambulance worker to the extent of 10% of the assessed
value of such property. The exemption does not apply to special assessments.
An eligible city, village, town, school district, fire district,
special district, or county may enact, after a public hearing, a local
law, or a resolution in the case of a school district, to adopt the
volunteer firefighters/ambulance workers exemption.
Any Town of Stillwater local law, ordinance or resolution which currently
provides an exemption from taxation for an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, is hereby rescinded; provided, however, that this
article shall automatically incorporate and be deemed to conform to
the provisions of Section 466-a of the NYS Real Property Tax Law as
of December 9, 2025.
The partial property tax exemption is available only to owners of
property that is the primary residence of the applicant, and the property
must be used exclusively for residential purposes; provided, however,
that in the event any portion of such property is not used exclusively
for the applicant's residence but is used for other purposes,
such other portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided by this section.
If an eligible owner receives this exemption, the owner cannot claim
a New York State income tax credit for the same volunteer service.
However, if the property has multiple owners, the owner(s) whose volunteer
service was not the basis of the exemption are eligible to claim that
credit.
The exemption is available only to members of incorporated volunteer
fire companies, fire departments, or incorporated ambulance services
who have been certified as being enrolled members for a minimum of
two to five years, depending on the policy. Eligible companies, departments
or services are required to certify the names and address of their
members who may be eligible for this exemption to the Town Assessor
each year by March 1.
At local option of the city, town, village, school district, fire
district, special district, or county, an enrolled member who has
accrued more than 20 years of active service may be granted the exemption
for the remainder of their life, as long as the member's primary
residence is located within such county. The Town of Stillwater elects
to adopt this lifetime exemption for eligible volunteers. (This provision
will become mandatory on December 9, 2025, by NYS law.)
At local option, the exemption may be continued or reinstated for
the unremarried spouse of an enrolled member killed in the line of
duty who had been a member of the volunteer fire company, fire department,
or volunteer ambulance service for at least five years and was receiving
the exemption prior to their death. The Town of Stillwater elects
to adopt this extended coverage to an unremarried spouse of an enrolled
member killed in the line of duty. (This provision will become mandatory
on December 9, 2025, by NYS law.)
At local option, the exemption may be continued or reinstated for
the unremarried spouse of an enrolled member who accrued at least
20 years of active service and was receiving the exemption prior to
their death. The Town of Stillwater elects to continue a lifetime
exemption to an unremarried spouse of an eligible volunteer who was
granted a lifetime exemption prior to his or her death. (This provision
will become mandatory on December 9, 2025, by NYS law.)
Once the exemption is granted, the exemption may continue for the
authorized period provided that the eligibility requirements continue
to be satisfied. It is not necessary to reapply after the initial
year for the exemption for it to continue.
This article shall be effective as of the date of its adoption
and subsequent filing with the NYS Secretary of State.