BILL NUMBER: S5833
SPONSOR: MANNION
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to authorizing
certain exemptions from school district real property taxes for volun-
teer firefighters
 
PURPOSE OF GENERAL IDEA OF BILL:
The purpose of this bill is to provide certain exemptions from school
district real property taxes for volunteer firefighters.
 
SUMMARY OF PROVISIONS:
Section 1 of this bill would provide an exemption from school district
real property taxes, exclusive of special assessments, for volunteer
firefighters, provided that the governing body of a school district,
after a public hearing, adopts a local law, ordinance or resolution
providing therefor; provided further, however, that such exemption shall
in no event exceed twelve thousand dollars multiplied by the latest
state equalization rate for the assessing unit in which such real prop-
erty is located and the volunteer firefighter meets certain residency
requirements.
Section 2 of this bill provides that the effective date shall take
effect immediately.
 
JUSTIFICATION:
Volunteer firefighters play a crucial role in responding to and mitigat-
ing emergency situations and disasters in the State. Approximately
eighty to ninety percent of emergency calls in the State are handled by
volunteer firefighters. Additionally, the State faces a shortage of
volunteer firefighters. From 1998 to 2021, the number of volunteer fire-
fighters has decreased by thirty-two percent, from 110,000 to 75,000
members. Authorizing such an exemption would provide increased benefits
to volunteer firefighters, encourage individuals to join local firehous-
es, and serve to better protect communities throughout the State. This
bill would provide certain exemptions from school district real property
taxes for volunteer firefighters.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately.