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

Property tax relief for ocean rescue members

The law replaces the earlier Southampton Village Ocean Rescue exemption law with a new local-option property tax break. It applies in a New York town with a 2020 census population between 69,000 and 69,050. Local governments must adopt the exemption after a public hearing; adoption is not required. The exemption covers up to 10% of assessed home value for municipal, school district, fire district, or county taxes. It does not cover special assessments. Eligible homes must be owned by an enrolled ocean rescue member, alone or with their spouse. The home must be the applicant’s primary residence in a community served by the squad; only residential portions qualify. The squad must be locally recognized as an emergency rescue and first aid squad. Members need certification from the authority overseeing the squad and must meet a locally set service minimum of two to five years. Local governments can also offer certified members with more than 20 years of active service a lifetime 10% exemption. Their primary residence must remain in the qualifying town. Local governments can continue or restore exemptions for certified surviving spouses who have not remarried. For a line-of-duty death, the member must have served at least five years and received the exemption before death. For other deaths, the member must have served at least 20 years, and both spouses must have received the property’s exemption. Applicants must file the required state form with the designated local office by the taxable status date. Existing benefits cannot be reduced.