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Notes on the Volunteer FF Tax Incentive Law from the FASNY Webinar

If they are still operating under the previous law, jurisdictions have until 2025 to adopt new legislation by resolution.

What is an “enrolled” member, likely an active member who able to be covered by VFBL coverage. Not social, honorary members.  Those who respond to calls, fire police etc.

How many years you need to be active is up to the AHJ or the taxing district giving the tax break.

The tax break is only for the primary residence and it must be residential. If any part of your residence is used for commercial purposes that portion cannot be covered.

The tax exemption must be certified by the AHJ. District, village, Town etc.

It appears that the person seeking the exemption must apply annually with a certification from the AHJ. You should discuss with Assessor how they are implementing the law.

After 20 years the exemption becomes a lifetime exemption, the spouse of a deceased qualified member may also apply for the exemption.

The governing body seeking to implement the exemption must hold a public hearing to start the process, the second step is to adopt a local law.

Up to 10% deduction is the norm.

There should be a written procedure/policy for certification of members.

To obtain tax exemption for school tax a form RP—466a must be submitted to the assessor by March 1st.

FASNY is going to have model forms, resolution, entire package on their website for universal use.

One a jurisdiction opts in to the exemption forms must be submitted.

FASNY will have in the near future the savings realized by having volunteers within County, Assembly and Senate Districts.

This will not have any effect on local tax rates or levies, the jurisdiction will collect the same amount of tax money, no fiscal impact.

If you live in a different jurisdiction from where you volunteer, the jurisdiction that adopts the exemption is where you apply.

If both husband and wife in same household are volunteers you can combine that exemption. For example 10% for each.

**You cannot collect on the property tax exemption and the income tax exemption of $200, that prohibition is in the income tax law. Its one or the other!!

The notice of public hearing has to occur 20 days in advance of adoption of the exemption.

Its 10% off of the assessed valuation of the residence.

Just a quick reminder volunteers save the residents of the state $3.2B annually and that number has gone up since the previous study was done. If the volunteers went away you would need 32,000 paid staff!!

Look for more good information on the FASNY web site