In New York State, Real Property Tax Law § 466-a (enacted via Chapter 670 of the Laws of 2022) authorizes counties, cities, towns, villages, school districts, and fire districts to grant a partial property tax exemption to volunteer firefighters and volunteer ambulance workers.
Key Provisions of the Law
- Opt-in Requirement: Municipalities must pass a local law or resolution to adopt the 10% exemption.
- Eligibility: Volunteers must serve in the municipality where they live (or, per 2024/2025 updates, in an authorized neighboring district) and meet local service requirements, typically 2–5 years.
- Long-Term Service: A lifetime 10% exemption may be granted to volunteers with 20+ years of active service.
- Surviving Spouses: Municipalities may extend the exemption to un-remarried spouses of deceased volunteers (based on service duration).
- Deadline: Existing programs must align with this statute by December 9, 2025.
- Application: Eligible individuals must submit Form RP-466-a-vol to their local assessor, generally by the March 1st taxable status date.
Important Notes
- No “Double Dipping”: Recipients cannot claim this exemption and the NYS volunteer income tax credit simultaneously.
- Limits: The exemption does not apply to special assessments or special ad valorem levies.