The Village Board of Trustees has passed a local law supporting newly enacted New York state legislation offering a partial real property tax exemption of 10 percent for volunteer firefighters and volunteer ambulance workers. The 10 percent exemption, passed by the state in December, 2022, would begin on Jan. 1, 2024.
This partial tax exemption is not automatic. It requires that any application for the tax exemption be filed with the Stillwater Town Assessor Office on or before March 1, 2023. A state application can be downloaded below:
Real Property Tax Law § 466-a allows for an exemption of up to 10 percent of the assessed valuation of the primary residence of volunteer firefighters and/or volunteer ambulance workers. A minimum service term may apply.
Eligibility for the exemption is also based upon the following:
- The property must be owned by the volunteer firefighter or volunteer ambulance worker
- The property must be the primary residence of the volunteer firefighter or volunteer ambulance worker
- The property must be located within in the jurisdiction served by the fire company, fire department, or ambulance entity to which the volunteer belongs
- The property must be used exclusively for the volunteer’s residential purposes, or if for mixed purposes, only the volunteer’s residential portion is entitled to the exemption
- It must certified that the volunteer is a member of the fire company, fire department, or ambulance service, as applicable
- View the entire 2023 Stillwater local law on the volunteer firefighter/volunteer ambulance worker tax exception here