Eligibility (where adopted)
- Enrolled member — Active member of an incorporated volunteer fire company, fire department, or ambulance service.
- Length of service — 2+ years of active service (some municipalities require more).
- Primary residence — The property must be your primary residence.
- In-district service — You must serve in a fire/ambulance district located within the assessing town.
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
- Get certification of your service from your fire chief or ambulance director
- File the application with your town assessor (form varies by town; ask for the Volunteer Firefighter / Ambulance Worker exemption application)
- Deadline: typically March 1 (same as other LI exemption applications)
One-time filing in most towns. Some require annual renewal — verify with your assessor.
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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Sources and citations
Last verified May 11, 2026. Tax rules change; we re-check every page each quarter.
Educational content and estimates only, not legal, tax or financial advice. Verify with your county or town receiver, an attorney or a CPA before making financial decisions.