Authorizes certain exemptions from school district real property taxes for volunteer firefighters

S 4828 creates a property tax exemption for volunteer firefighters in New York school districts. It allows enrolled volunteer firefighters (and their spouses) to exempt their primary residence from school district real property taxes, provided they live in the district served by their fire company, own the home as their primary residence, and have served at least five years (or 20+ years for lifetime exemption). The exemption value is capped at $12,000 multiplied by the state equalization rate for the area. School districts must adopt a local law after a public hearing to implement the exemption, and applicants must file with the school district assessor. The bill directly affects qualifying volunteer firefighters residing in the school district where they serve.