County passes law expanding tax breaks for first responders

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By JEANETTE WOLFBERG

HUDSON–On February 12, the Columbia County Board of Supervisors passed a local law extending the county property tax reduction for emergency service workers to those serving outside of their locality of residence, including “neighboring” counties.

If somebody qualifies for reduction, the county taxes the portion of their property used for their own primary residential purposes at only 90% of its assessed value, County Director of Real Property Suzette Booy explained February 13.

To be eligible, a person must reside in Columbia County and either:

•Be an active member of an “incorporated” volunteer firefighting or volunteer ambulance organization that serves “the city, town, or village in which they reside” or “a neighboring city, village, town, or county”; or

•Have actively served in such an organization for over 20 years, whether or not they are still active; or

•Be the unremarried spouse of a now-deceased eligible person who had been receiving the reduction prior to death, if the deceased was killed in the line of duty or had served in a qualifying service for at least 20 years.

A county property tax reduction for emergency workers has been in effect since January 1, 2024, but the 2023 law specified that the emergency organization a person must belong to “provides service within the city, village, town, or school district.” The new law, which replaces the 2023 law, unambiguously allows the tax reductions for people serving either where they reside or a neighboring locality, Ms. Booy explained.

Without “effective emergency protection,” “the health and safety of citizens…may be jeopardized,” but “maintaining” such protection “depends on the ability to train and retain volunteers,” states the Intent and Purpose section of both the new law and its 2023 predecessor. Unfortunately there has been “a persistent and alarming decline in the number of” such responders. To combat this situation, the Board of Supervisors “finds and determines it is essential…to provide real property tax exemptions as an incentive to attract new volunteers” and as “an appropriate way to recognize the personal sacrifice and dedication of community-spirited men and women who unselfishly give their their time and risk their safety to protect their neighbors without compensation.”

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