Volunteer Firefighters and Ambulance Workers Exemption
Explore the legislation offering property tax exemptions to volunteer firefighters and ambulance workers, discussing eligibility, service requirements, and potential impacts on the community. Consider the implications of providing this exemption under new laws.
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Presentation Transcript
Volunteer Firefighters and Ambulance Workers Exemption January 24, 2023 CRITICAL THINKING | COLLABORATION | COMMUNICATION | CITIZENSHIP | CREATIVITY | COMPASSION
Volunteer Firefighters and Ambulance Workers Exemption New Authorization Question for consideration: Does the CCSD Board of Education want to offer a partial property tax exemption to volunteer firefighters and volunteer ambulance workers under the new legislation? CRITICAL THINKING | COLLABORATION | COMMUNICATION | CITIZENSHIP | CREATIVITY | COMPASSION
Volunteer Firefighters and Ambulance Workers Exemption Background Recently enacted legislation (Chapter 670 of the Laws of 2022) grants all local governments, including school districts, the authority to provide a partial property tax exemption to volunteer firefighters and volunteer ambulance workers. The new law grants school districts the option to provide a tax exemption to volunteer firefighters and ambulance workers of up to 10% of the assessed valuation of their primary residence. CRITICAL THINKING | COLLABORATION | COMMUNICATION | CITIZENSHIP | CREATIVITY | COMPASSION
Volunteer Firefighters and Ambulance Workers Exemption Eligibility & Service Requirement This exemption only applies to volunteer firefighters and ambulance workers who reside in the community served by their volunteer fire department/company or ambulance service. This exemption is valid for their primary residence, which must be used exclusively for residential purposes. School districts that elect to provide this exemption must establish a minimum service requirement for eligible volunteers to qualify. This service requirement must be between two and five years of service. CRITICAL THINKING | COLLABORATION | COMMUNICATION | CITIZENSHIP | CREATIVITY | COMPASSION
Volunteer Firefighters and Ambulance Workers Exemption Eligibility & Service Requirement School Districts may Provide that volunteers with more than twenty years of active service retain the exemption for the remainder of their life, as long as their primary residence remains in the locality in which they serve. Provide for un-remarried spouses of volunteers killed in the line of duty with at least five years of service and were previously receiving the exemption. Provide for the un-remarried spouses of volunteers who accrued at least 20 years of active service and was receiving the exemption prior to their death. CRITICAL THINKING | COLLABORATION | COMMUNICATION | CITIZENSHIP | CREATIVITY | COMPASSION
Volunteer Firefighters and Ambulance Workers Exemption Considerations & Options Currently CCSD has 52 exemptions for Volunteer Firefighters and Volunteer Ambulance Workers Unknown how many more would qualify for exemption, therefore impact is unknown Presents a tax shift Must adopt a resolution by December 9, 2025; after this date old exemptions will be repealed Option 1:Take no action Exemption remains as is Option 2*: Grant exemption *what are the service qualifications? Example 1 : Grant full 10% exemption Example 2: Grant between 1% - 9% exemption Example 3: Phase in % exemption over time CRITICAL THINKING | COLLABORATION | COMMUNICATION | CITIZENSHIP | CREATIVITY | COMPASSION
Volunteer Firefighters and Ambulance Workers Exemption Next Steps / Discussion Does the CCSD Board of Education want to offer a partial property tax exemption to volunteer firefighters and volunteer ambulance workers under the new legislation? If so, what are the service qualifications and by what percentage? If the Board wants to proceed with offering a partial property tax exemption, a Public Hearing is required This could be held as late as the February 21st Board of Education meeting After the Public Hearing, a resolution would need to be passed If adopted prior to March 1, 2023, the new exemption levels would take effect in the 2023-24 fiscal year (2023 assessment year). For more information, please visit the NYS Department of Taxation website at: https://www.tax.ny.gov/research/property/acw/2022/12222022.htm CRITICAL THINKING | COLLABORATION | COMMUNICATION | CITIZENSHIP | CREATIVITY | COMPASSION
