Establishes tax exemption for ocean rescue squad members in certain municipalities; repeals Southampton Village Ocean Rescue exemption.

New York S00781 amends the real property tax law to establish a tax exemption for enrolled members of ocean rescue squads in certain municipalities. This exemption applies to the primary residence of the member or the member and their spouse, provided the property is used exclusively for residential purposes. The governing body of each municipality must adopt a local law, ordinance, or resolution after a public hearing to grant this exemption.

Establishes tax exemption for ocean rescue squad members in certain municipalities; repeals Southampton Village Ocean Rescue exemption.

New York S00781 amends the real property tax law to establish a tax exemption for enrolled members of ocean rescue squads in certain municipalities. This exemption applies to the primary residence of the member or the member and their spouse, provided the property is used exclusively for residential purposes. The governing body of each municipality must adopt a local law, ordinance, or resolution after a public hearing to grant this exemption.