Public hearing on tax exemption laws for surviving spouses of volunteer firefighters.

ORANGE COUNTY

LOCAL LAW



NOTICE OF PUBLIC HEARING ON LOCAL LAW



PUBLIC NOTICE IS HEREBY GIVEN that there has been presented to the County Executive of the County of Orange on March 6, 2026, Local Laws, a summary of which reads as follows:




Local Law Introductory No. 2 of 2026 is a local law entitled, “A Local Law to Provide a Real Property Tax Exemption for Surviving Spouses of Enrolled Volunteer Firefighters and Voluntary Ambulance Service Members Killed in the Line of Duty.” This local law implements the authority granted to local taxing jurisdictions by NY Real Property Tax Law Section 466-a, authorizing municipalities to adopt a local law which will provide a real property tax exemption, to the extent of fifty percent of the assessed valuation for real property owned by surviving spouses of enrolled volunteer firefighters and voluntary ambulance workers killed in the line of duty, where the deceased volunteer had been an enrolled member of such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service for a minimum of two years of service and had been receiving an exemption prior to their death.




This Local Law repeals and replaces Local Law No. 5 of 2023.




Local Law Introductory No. 3 of 2026 is a local law entitled, “A Local Law to Continue or Reinstate a Pre-Existing Real Property Tax Exemption for Surviving Spouses of Deceased Enrolled Members who accrued at least Twenty (20) years of Service to Volunteer Fire Companies and Voluntary Ambulance Services.” This local law implements the authority granted to local taxing jurisdictions by NY Real Property Tax Law Section 466-a, authorizing municipalities to adopt a local law which will provide a continuation or reinstatement of a real property tax exemption of ten percent of the assessed value of the primary residence for surviving spouses of a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, who had previously received a real property tax exemption as a result of such deceased spouse’s accrued service of at least twenty (20) years as an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service and had previously received the aforementioned tax exemption.




This Local Law repeals and replaces Local Law No. 4 of 2023.




These local laws shall take effect upon completion of the requisite filings with the New York State Department of State.




Therefore, pursuant to Section 20 of the Municipal Home Rule Law, the County Executive of the County of Orange will hold a public hearing on the aforesaid Local Law at 255 Main Street, County Executive’s Office, 3rd Floor, Goshen, New York, on the 25th day of March 2026, at 11 o’clock in the morning of that day, at which time all persons interested therein will be heard.




A true copy of said local laws are on file in the Office of the Clerk of the Orange County Legislature, 255 Main Street, Goshen, New York, 10924.




Dated: March 6, 2026

Steven M. Neuhaus

County Executive

Goshen, New York 10924