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New YorkS 7822025-2026 Regular SessionSenateWALLET

Relates to a tax exemption for enrolled members of a volunteer ocean rescue squad in certain municipalities

Sponsored By: Anthony H. Palumbo (Republican)

Became Law

RULESWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

10% property tax break for ocean rescuers

The law lets enrolled ocean rescue squad members get up to 10% off their primary home’s assessed value on local property taxes. It applies to city, town, county, school, fire, and special district taxes, not special assessments. You must live in a city, town, or village served by your squad, and your home must be in a town with a 2020 census population between 28,370 and 28,400. The home must be your primary residence and used only for living space; any non-residential parts stay taxable. Your local board must pass a law after a public hearing and set a service time between 2 and 5 years. You must be certified by the authority over the squad and file an application by the taxable status date on the state form with the assessor or designated office.

Lifetime and survivor tax break options

If you serve more than 20 years and are certified, you get the 10% exemption for life. Your primary home must remain in the eligible town, and your local board must have adopted the exemption after a public hearing. If a member is killed in the line of duty, the un-remarried spouse can keep or get back the exemption if the member had at least 5 years and was receiving it. If a deceased member had 20+ years, an un-remarried spouse can keep or get back the exemption if both had been receiving it. The spouse must be certified, and the local board must adopt or amend the local law.

Protects current benefits, replaces old law

Anyone already getting an ocean rescue tax benefit on the effective date keeps the same benefit level. The law does not let your exemption be cut because of this act. The act also repeals the 2024 East Hampton ocean rescue exemption section and moves that area to this new local-option rule. Future eligibility there depends on local adoption under this law.

Sponsors & Cosponsors

Sponsor

  • Anthony H. Palumbo

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 83 • No: 1

Senate vote • 2/3/2025

FLOOR Vote

Yes: 62 • No: 1

committee vote • 1/13/2025

Rules Committee Vote

Yes: 21 • No: 0

Actions Timeline

  1. SIGNED CHAP.85

    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.94

    2/5/2025House

  6. SUBSTITUTED FOR A2437

    2/5/2025House

  7. REFERRED TO WAYS AND MEANS

    2/3/2025House

  8. DELIVERED TO ASSEMBLY

    2/3/2025Senate

  9. PASSED SENATE

    2/3/2025Senate

  10. ORDERED TO THIRD READING CAL.56

    1/13/2025Senate

  11. REFERRED TO RULES

    1/8/2025Senate

Bill Text

  • Original

    1/6/2025

    PDF

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