Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.
Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.
Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.
Increases the volunteer firefighters' and ambulance workers' credit.
Increases the volunteer firefighters' and ambulance workers' credit.
Authorizes local governments to provide a real property tax exemption on real property owned by certain volunteer auxiliary police officers in Suffolk county.
Exempts the East Herkimer Volunteer Fire Department No. 1, Inc. from the requirement that the percentage of non-resident fire department members not exceed forty-five percent of the membership.
Exempts the East Herkimer Volunteer Fire Department No. 1, Inc. from the requirement that the percentage of non-resident fire department members not exceed forty-five percent of the membership.