Volunteer Firefighters and Ambulance Workers Partial Tax Exemption

Property Tax Exemption - Volunteer Firefighter and Ambulance Worker Partial Tax Exemptions
District enacted the exemption in February 2025. Change to legislation to impact the amount of that exemption. Resolution would allow the district to maintain current exemption level.
Exemptions available to Liverpool CSD residents
Impact of Exemptions on Tax Rates
Actual Data for Impact of Proposed Exemptions for 2024-2025
Summary of Data for Impact of Proposed Exemptions for 2025-2026
All Approved Exemptions - 2025-2026 Reduction of Taxable Assessments

At its January 12 meeting, the Liverpool Central School District Board of Education held a public hearing regarding the Volunteer Firefighters and Ambulance Workers Partial Real Property Tax Exemption.

The District originally enacted this exemption in February 2025. The currently proposed resolution is prompted by a change in state legislation which would have impacted the current exemption levels.

The public hearing and proposed resolution are to meet the requirements for the BOE to act on a proposed resolution to maintain the benefit for volunteer firefighters with more than 20 years of service and unremarried spouses of certain deceased volunteers to continue to qualify for the exemption that was previously enacted in February 2025.

The resolution is open for public review and comments for a period of 30 days. 

Questions or comments may be directed to:

  • Mr. Richard Chapman (rchapman@liverpool.k12.ny.us or 315-622-7125)
  • Ms. Kimberly Vile (kvile@liverpool.k12.ny.us or 315-622-7148)

Volunteer Firefighters and Ambulance Workers Partial Real Property Tax Exemption Resolution