Unintended Legislative Oversight Remedied in Windham

WINDHAM - An unintended legislative oversight has been remedied related to a tax exemption for volunteer firefighters and emergency medical personnel in Windham and elsewhere.

Town council members, at a meeting last week, adopted an amendment to a previously enacted law aimed at encouraging firefighting and rescue personnel to join the ranks and remain in service.

The change mirrors actions taken by the county legislature along with many other municipalities, addressing a reality of small town living wherein community service boundaries overlap.

New wording has been added to legislation initially enacted in 2023 that provides real property tax breaks for firefighters and rescue workers. 

That measure established an exemption for “real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or such

enrolled member and spouse residing in the County of Greene.”

Those individuals, if meeting certain criteria, “shall be exempt from taxation to the extent of 10 percent of the assessed value of such property for county purposes, exclusive of special assessments,” the measure stated.

“Such exemption shall only be granted… if the applicant resides in the County of Greene and is a member of an incorporated volunteer fire company or fire department or incorporated voluntary ambulance service which provides service within the city, village, town or school district,” the measure stated.

Fresh language was deemed necessary after it was acknowledged not everyone lives in the community in which they serve, not a rare rural occurrence.

The amended wording is the same in declaring an applicant could be eligible for the exemption if that person resides in Greene County.

A significant difference will henceforth be that person may provide service within their own city, village, town or school district or “a neighboring city, village, town county or school district.”

Windham town council members held a public hearing on the matter earlier this winter, where no objections to the modification were voiced.

They then waited for the county to host similar hearings which unfolded in mid-February, likewise passing muster minus any opposition.

“We wanted to be on the same page as the county so this would potentially help everyone who’s eligible,” town supervisor Thomas Hoyt said.

Windham councilman Stephen Walker, expressing a professional and personal thought, said, “we want [firefighters and emergency medical workers] to know we appreciate what they do” whenever summoned.

The original law states that government leaders find and determine that “attracting and retaining quality volunteer firefighters and emergency medical personnel is one of the most critical problems facing a number of communities in Greene County.

“Maintaining effective emergency protection depends on the ability to train and retain volunteers,” the original law states

“It is essential for the county and its municipalities to provide real property tax exemptions as an incentive to attract new volunteers and help combat a persistent and alarming decline in the number of volunteers serving as active responders to fire and medical emergencies,” the law states.

“Unless recruits are found to replace retiring volunteers, and seasoned members are encouraged to continue their volunteer service, the health and safety of citizens served by the volunteer firefighter and emergency medical personnel corps may be jeopardized,” the law states.

The original law further stated that the county and its municipalities find and determine that, “real property tax exemptions are an appropriate way to recognize the personal sacrifices and dedication of these community-spirited men and women.”

Those women and men, “unselfishly give their time, and risk their safety to protect their neighbors without compensation,” the original law states.

Offering greater detail, the State Department of Taxation and Finance, on its website, states the exemption is, “valid only on property used exclusively for residential purposes.

“If a portion of a volunteer’s property is used for other purposes, the exemption would be prorated accordingly,” the website states.

“In order to be eligible for this partial exemption, volunteer firefighters and ambulance workers must meet a minimum service requirement of between two and five years, as set by the respective taxing jurisdiction,” the website states.

“Additionally, at local option, a lifetime exemption may be provided to volunteers with at least 20 years of service as long as they maintain their primary residence in the county they have served.

“Taxing jurisdictions may also allow un-remarried surviving spouses of eligible volunteers to retain the exemption,” the website states.