BILL NUMBER: S3440
SPONSOR: HARCKHAM
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to providing a
tax exemption for certain volunteer firefighters and ambulance workers
in Westchester county
 
PURPOSE OR GENERAL IDEA OF BILL:
Provides a tax exemption for certain volunteer firefighters and ambu-
lance workers in Westchester county.
 
SUMMARY OF PROVISIONS:
Section 1: amends Section 466-d of the real property tax law to provide
a real property tax exemption to the extent of to percent for qualified
volunteer firefighters and volunteer ambulance workers in Westchester
County, if a local law is adopted by the governing body, after a public
hearing. This section also provides requirements to qualify for such an
exemption.
Section 2: states the effective date
 
JUSTIFICATION:
Currently, the law is written to provide a real property tax exemption
up to ten percent for counties with the population that fall between
nine hundred and nine hundred fifty thousand. This tax exemption is for
certain volunteer firefighters and ambulance workers and can be used
only for real property that is exclusively used for residential purposes
and as the primary residence. This bill would ensure that Westchester
county would still be able to offer such a tax exemption once the 2020
Census numbers begin to take effect.
 
PRIOR LEGISLATIVE HISTORY:
2023-2024: S2707/A5356 - Died in Local Government/ Died in Real Property
Taxation
2021-2022: S6811 - Passed Senate
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
Immediately.