Property tax exemption for members of a volunteer firefighting or ambulance service.

This bill would opt in to state legislation authorizing a ten percent property tax exemption for owners of real property who are enrolled members of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service. To qualify for the exemption, such property owner must live within the service area of the volunteer fire or ambulance service with which they volunteer and must have at least two years of service with such volunteer fire or ambulance service. The exemption may only be used for a primary residence used exclusively for residential purposes.