Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Phil Steck
A 10613 status: Introduced — PRINT NUMBER 10613A (updated Sep 21, 2026).

Source
LegiScan
Confidence
High
Analysis basis
LegiScan full bill text
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
Bill summary
The bill allows municipalities to increase property tax exemptions for volunteer firefighters and ambulance workers from 10% up to 100% of assessed value. It also allows 100% exemptions for surviving spouses of those killed in the line of duty and permits lifetime exemptions for those with 20+ years of service. Additionally, it removes the state-level restriction prohibiting volunteers from claiming both a real property tax exemption and the state volunteer tax credit.
Volunteer firefighters, volunteer ambulance workers, surviving spouses of deceased volunteers, and municipal taxpayers.
Municipalities must pass a local law, ordinance, or resolution following a public hearing to opt into these specific exemption levels.
Direct reduction in municipal property tax revenue for those jurisdictions that choose to implement the 100% exemption.
Takes effect on the first of January succeeding the date it becomes law.
Increased recruitment and retention of volunteer responders; improved financial support for volunteers and their families.
Potential for reduced municipal revenue; potential for increased property tax burdens on non-volunteer residents; inconsistency in service levels across municipalities.
The specific percentage of municipalities likely to adopt the 100% exemption and the total aggregate fiscal impact on New York local governments.
Modeled effects across six domains, estimated from bill text and comparable legislation.
No direct effect
Neutral — no direct effect identified.
Positive outlook
Positive outlook
No direct effect
Neutral — no direct effect identified.
Positive outlook
Positive outlook
Sourcing already shown above, this is what the analysis found worth flagging.
Source
LegiScan
Official bill text or data from LegiScan.
Confidence
High
Information is complete and verified.
Analysis basis
LegiScan full bill text
Source used for this bill's analysis.
Source note
Municipalities may face significant revenue loss if 100% exemptions are broadly adopted.
!Analysis scope
Effects are dependent on local government adoption.

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