Yorktown BOE approves tax exemption for volunteer firefighters, ambulance workers

The Yorktown Central School District Board of Education unanimously approved a partial property tax exemption for volunteer firefighters and volunteer ambulance corps members.

The measure provides a 5 percent property tax break for eligible volunteers who have at least two years of service with a local fire company or ambulance corps. Those with more than 20 years of service can keep the exemption for life, as long as they continue to live in the district.

The policy also allows surviving spouses of qualifying volunteers to remain eligible under state law.

District officials, using data from the Town of Yorktown, estimated about 37 parcels could be impacted. At the adopted 5 percent level, the total tax impact is projected at just under $20,000, or about $2 per year on a $10,000 school tax bill when distributed across non-exempt taxpayers. The state allows a maximum exemption of 10 percent of an eligible homeowner’s property value, but the district chose 5 percent.

Superintendent of Schools Ron Hattar said during the April 13 Board of Education meeting that the Town of Yorktown and neighboring Lakeland Central School District adopted two years of service as their baseline.

“I believe that it would make most sense to follow the town, just in terms of the eligibility piece,” he said. “The percentage is certainly within the purview of the board, but to determine eligibility, it would be helpful to be consistent with the metrics that the town has in place.”

Jeff Wilson, president of the Yorktown Heights Volunteer Fire Department, told the board the all-volunteer agency is finding it increasingly difficult to retain junior members due to the cost of living.

“We're coming to a point where we're struggling,” he said.

The exemption would relieve some pressure.

“It wouldn't be every member,” Wilson said. “We may have 70 or 80 members on our rolls, but not all of them would be qualifying.”

The exemption is authorized under New York State Real Property Tax Law and will take effect on the 2026 tax roll, with the financial impact expected to begin in the 2027–28 school year, according to Hattar.

The district also offers property tax exemptions for veterans. Approved in December 2014 and effective in 2015, the program provides a 15 percent basic exemption, an additional 10 percent for combat veterans and an additional exemption for disabled veterans based on up to 50 percent of their disability rating.

The district may also consider increasing those exemptions, adding a Cold War veterans exemption and extending benefits to surviving spouses of fallen police officers.