An Act relating to an optional municipal tax exemption for the homes of volunteer firefighters and volunteer providers of emergency medical services or mobile intensive care paramedic services; and providing for an effective date.

Summary

The bill lets cities and boroughs exempt, or partially exempt, up to $10,000 of a home's assessed value from property tax if the owner volunteers as a certified firefighter or as a certified/licensed emergency medical or paramedic provider. No more than two exemptions may be applied to the same property. The exemption takes effect immediately upon enactment.

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