Authorizes exemptions from school district real property taxes for volunteer firefighters residing in such school district.

New York S04828 amends the real property tax law to allow exemptions from school district real property taxes for volunteer firefighters residing in the school district. The exemption applies to real property owned by an enrolled member of an incorporated volunteer fire company or fire department or such enrolled member and spouse. The exemption is subject to conditions, including that the property must be the primary residence of the firefighter, used exclusively for residential purposes, and the firefighter must have been certified as an enrolled member for at least five years.

Authorizes exemptions from school district real property taxes for volunteer firefighters residing in such school district.

New York S04828 amends the real property tax law to allow exemptions from school district real property taxes for volunteer firefighters residing in the school district. The exemption applies to real property owned by an enrolled member of an incorporated volunteer fire company or fire department or such enrolled member and spouse. The exemption is subject to conditions, including that the property must be the primary residence of the firefighter, used exclusively for residential purposes, and the firefighter must have been certified as an enrolled member for at least five years.