New York legislation · 2025-2026 General Assembly
New York S4828: Authorizes certain exemptions from school district real property taxes for volunteer firefighters
Status: In committee, June 5, 2026
Authorizes exemptions from school district real property taxes for volunteer firefighters residing in such school district.
What the bill says
An act to amend the real property tax law, in relation to authorizing certain exemptions from school district real property taxes for volunteer firefighters.
From the introduced text, February 13, 2025:
AN ACT to amend the real property tax law, in relation to authorizing certain exemptions from school district real property taxes for volunteer firefighters THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. The real property tax law is amended by adding a new section 466-m to read as ALTERNATIVE EXEMPTION. 1. REAL PROPERTY OWNED BY AN ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT OR SUCH ENROLLED MEMBER AND SPOUSE SHALL BE EXEMPT FROM TAXATION OF SUCH PROPERTY FOR SCHOOL DISTRICT PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF A SCHOOL DISTRICT, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR; PROVIDED FURTHER, HOWEVER, THAT SUCH EXEMPTION SHALL IN NO EVENT EXCEED TWELVE THOUSAND DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED. 2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ENROLLED MEMBER OF AN INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT RESIDING IN SUCH SCHOOL DISTRICT UNLESS: (A) THE APPLICANT RESIDES IN THE SCHOOL DISTRICT WHICH IS SERVED BY SUCH INCORPORATED VOLUNTEER FIRE COMPANY OR FIRE DEPARTMENT; (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT; (C) THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES; PROVIDED, …
Sponsors
- Ryan, Christopher (D, 50) · primary sponsor
- George Borrello (R, 57)
- Nathalia Fernandez (D, 34)
- Monica Martinez (D, 4)
- Rachel May (D, 48)
- Dean Murray (R, 3)
- Anthony Palumbo (R, 1)
- Steven Rhoads (R, 5)
- James Tedisco (R, 44)
- William Weber (R, 38)
Latest actions
- : COMMITTED TO RULES
- : ADVANCED TO THIRD READING
- : 2ND REPORT CAL.
- : 1ST REPORT CAL.758
- : REFERRED TO LOCAL GOVERNMENT
- : REFERRED TO LOCAL GOVERNMENT
Votes
- Senate Local Government Committee: COMMITTEE Vote (April 21, 2026): 7 yea, 0 nay, passed
- Local Government Committee Vote (April 21, 2026): 7 yea, 0 nay, passed
Subjects: Real Property Tax Law
Common questions
- What is S4828?
- S4828 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes certain exemptions from school district real property taxes for volunteer firefighters.
- What does S4828 do?
- In its own words: An act to amend the real property tax law, in relation to authorizing certain exemptions from school district real property taxes for volunteer firefighters.
- What is the status of S4828?
- In committee as of June 5, 2026. Latest action: COMMITTED TO RULES (June 5, 2026).
- Who sponsored S4828?
- Ryan, Christopher (D, 50), with 9 co-sponsors.
- Where is the official record for S4828?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S4828
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.