New YorkS 7812025-2026 Regular SessionSenateWALLET

Establishes eligibility for a tax exemption on real property for enrolled members of ocean rescue squads in certain municipalities

Sponsored By: Anthony H. Palumbo (Republican)

Became Law

RULESWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 1 costs, 0 mixed.

Ocean rescue spouses keep tax break

Un-remarried spouses can keep or regain a 10% property tax break after a member dies. For a line-of-duty death, the member must have at least 5 years enrolled and have received the break before death. For other deaths, the member must have at least 20 years, and you both had the break before the member died. You must be certified, and your local taxing body in a qualifying town (2020 population 69,000–69,050) must adopt the rule.

Property tax break for ocean rescuers

Enrolled ocean rescue squad members can get up to 10% off property taxes on their primary home. It applies only in towns with a 2020 population between 69,000 and 69,050, after the local board adopts it at a public hearing. The home must be used only as a residence in the area your squad serves; special assessments are not reduced. You must be certified; your squad must be officially recognized as an emergency rescue and first aid squad; and the board can set a 2–5 year service minimum. With more than 20 years of active service, you get the 10% break for life while your main home stays in that town.

Current ocean rescue recipients keep break

If you already get an ocean rescue property tax break on the effective date, the law keeps your benefit. Your exemption is not reduced because of these new rules.

Apply on time for this exemption

To get the exemption, you must file the application by the taxable status date. File with the assessor or the office your town, school district, or fire district names, using the state-prescribed form. Missing the deadline can mean you do not get the tax break for that year.

Sponsors & Cosponsors

Sponsor

  • Anthony H. Palumbo

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 81 • No: 1

Senate vote 1/28/2025

FLOOR Vote

Yes: 60 • No: 1

committee vote 1/13/2025

Rules Committee Vote

Yes: 21 • No: 0

Actions Timeline

  1. SIGNED CHAP.84

    2/14/2025Senate
  2. DELIVERED TO GOVERNOR

    2/12/2025Senate
  3. RETURNED TO SENATE

    2/5/2025House
  4. PASSED ASSEMBLY

    2/5/2025House
  5. ORDERED TO THIRD READING RULES CAL.95

    2/5/2025House
  6. SUBSTITUTED FOR A2438

    2/5/2025House
  7. REFERRED TO WAYS AND MEANS

    1/28/2025House
  8. DELIVERED TO ASSEMBLY

    1/28/2025Senate
  9. PASSED SENATE

    1/28/2025Senate
  10. ORDERED TO THIRD READING CAL.55

    1/13/2025Senate
  11. REFERRED TO RULES

    1/8/2025Senate

Bill Text

  • Original

    1/6/2025

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