9/12/2023
Legislative Changes for Volunteer Firefighters and Ambulance Workers Exemption – Take TWO
Town Board Presentation September 14, 2023 By Donna Komor, IAO Assessor
Town of Webster Assessment Office
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Current Town Law per State Statute RPTL 466-k • Specific to Monroe County municipalities, at local option • Webster adopted February 28, 2022 • Allows a 10% exemption for primary residence of certain Volunteers • With at least 2 years of service • Must live in the municipality that is served by the district for which they serve • Service duration is certified by the district for which they serve • Webster adopted the Lifetime Exemption Option • 20+ years of service will be honored if service was in Monroe County
Town of Webster Assessment Office
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9/12/2023
New Legislation per State Statute RPTL 466-a* • Schedules all 11 existing similar statues to be repealed • December 9, 2025
• If taxing jurisdictions do nothing before that date, the exemption(s) will cease • Replaces existing similar statutes specific to 30 counties with one common statue for all 62 counties • Requires same action by taxing jurisdiction as recently done, to conform to new statute * There are two RPTL 466-a until automatic repeal on 12/9/2025 Town of Webster Assessment Office
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New Legislation per State Statute RPTL 466-a • Allows up to 10% exemption for primary residence • With minimum years of service set from 2 to 5 • Must live in the municipality that is served by the district for which they serve • Service duration is certified by the district for which they serve • Provides for Lifetime Exemption Option, at local option • Provides an additional provision for continuation of exemption to an unremarried spouse of member with at least 5 years of service if killed in the line of duty, at local option • Provides an additional provision for continuation of exemption to an unremarried spouse of member with at least 20 years of service, at local option Town of Webster Assessment Office
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9/12/2023
Monroe County Update • May 9, 2023 adopted new language to replace their RPTL 466-k • Preserved the option for Lifetime Exemption • Adopted the two unremarried spouse provisions for the continuation of benefits
Town of Webster Assessment Office
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Town Board Options By March 1, 2024… 1.
Do nothing
2.
Review the options and adopt the new language to preserve the exiting exemptions, and/or offer new options
3.
Revisit the question in future to preserve existing exemptions (before December 9, 2025)
Town of Webster Assessment Office
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9/12/2023
Questions? From the Board
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For more information on any property tax exemption in Webster • Visit our exemption page • http://www.ci.webster.ny.us/79/Exemptions
• To find: • Applications • Instructions • Descriptions
• Apply between NOW and March 1 Town of Webster Assessment Office
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