Volunteer firefighter / ambulance worker property tax exemption

If you're an enrolled volunteer firefighter or ambulance worker on Long Island, you may qualify for a 10% reduction in your assessed value. Adopted town-by-town. Most Nassau towns offer it; coverage in Suffolk varies.

Eligibility (where adopted)

How the exemption works

The exemption typically reduces assessed value by 10% (the maximum NY State law allows). On the median Nassau home this saves roughly $300-$700/yr; in higher-tax Suffolk districts, $400-$1,000/yr.

The exemption applies to county, town, AND school taxes (in most LI school districts that have adopted it).

Lifetime variation: if you reach 5+ years of service in some communities, you can continue receiving the exemption even after retiring from active service.

How to apply

  1. Get certification of your service from your fire chief or ambulance director
  2. File the application with your town assessor (form varies by town; ask for the Volunteer Firefighter / Ambulance Worker exemption application)
  3. Deadline: typically March 1 (same as other LI exemption applications)

One-time filing in most towns. Some require annual renewal — verify with your assessor.

Stack with everything. The Volunteer Firefighter exemption is independent of STAR, Senior, and Veterans exemptions. You can claim all four if eligible. Combined, these can reduce a typical LI bill by 30-50%.

Frequently asked questions

Does my LI town offer this exemption?

Most Nassau towns do. Suffolk varies. Check with your Town Receiver of Taxes or Assessor's office. If your town hasn't adopted it, advocate at the next town board meeting — adoption is a routine board vote.

I serve in Smithtown but live in Brookhaven. Do I qualify?

Typically no — you must serve in a district located in the same municipality as your home. There are limited exceptions; check with your assessor.

I just joined the fire department. When do I qualify?

After 2 years of active service in most LI municipalities. File the application as soon as you hit the 2-year mark.

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Related

Sources & citations

Last verified: 2026-05-11. Tax rules change; we re-verify each page quarterly.

Estimates and educational content only — not legal, tax, or financial advice. Verify with your county or town receiver, an attorney, or a CPA before making financial decisions.