September 12, 2026
By Senator Tom O’Mara
An economic impact study commissioned by the Firemen’s Association of the State of New York (FASNY) three years ago, “Tax Savings and Economic Value of Volunteer Firefighters in New York,” has highlighted the reality New York State’s communities face, especially Upstate, if we don’t act to address the daunting challenge of recruiting and retaining volunteer firefighters and EMTs.
As stated in the FASNY report, “New York State as a whole relies heavily on volunteer fire departments. Of its 1,795 municipal fire departments, 89% are volunteer. Volunteer firefighters are most prevalent in smaller, suburban, and rural communities that have a lesser tax base than larger towns and cities. That these communities rely on volunteers testifies to cost savings from volunteer departments, and conversion to paid departments would be a particular burden for these localities.”
FASNY found that the state’s 100,000 volunteer firefighters save local property taxpayers nearly $4 billion annually. And that’s not all. The report also highlighted that:
> an additional 31,000 career firefighters would be necessary to convert to an all-paid service statewide;
> the annual cost of an all-career service would be $4.7 billion;
> there would be a one-time cost of $8.2 billion to acquire existing stations/structures, vehicles, and equipment — approximately 1,300 stations would have to be built new or reconstructed; and
> property taxes would rise an average of nearly 30% statewide and far higher than that for most of the counties within the 58th Senate District: Allegany (53%), Chemung (51%), Schuyler (49%), Seneca (77%), Steuben (52%), Tioga (44%), and Yates (34%).
Of course, the impact of risking the future of our volunteer fire departments and EMTs goes far beyond the economic consequences. Far beyond. These volunteer departments have long stood as the bedrock of many communities, not just in the context of emergency response, but in the equally vital roles of community development and service, civic pride, and the overall sense of well-being so critical to every community.
It’s no secret that New York’s volunteer firefighter ranks have plunged by 33% over the last two decades, leaving roughly 80,000 active personnel. It’s the reason why every spring, local volunteer fire departments across the region and statewide open their doors during FASNY’s annual RecruitNY Weekend to raise public awareness of the challenge – and the importance – of keeping these doors open.
Consequently, the challenge of recruiting volunteer firefighters and EMTs deserves all the attention it gets. Keeping our corps of emergency services volunteers strong must be a statewide priority.
RecruitNY sounds the alarm and accomplishes these goals very effectively. There are bright spots on the horizon. A statewide survey last year revealed that two-thirds of respondents planned to visit their local fire station to gain more information on becoming a volunteer. The survey also reinforced the fact that volunteer firefighters and EMS providers — and the essential role they perform in the community — are held in high esteem with 98% of respondents agreeing that “volunteer firefighters and emergency medical services are important for the health and safety of my community.”
Together with regional state Assemblymen Phil Palmesano and Chris Friend, we have long sponsored legislation known as the “Omnibus Emergency Services Volunteer Incentive Act,” to provide a series of tax and other incentives to help address the recruitment and retention challenge. Our legislation has been part of ongoing state-level efforts by FASNY and others to keep drawing attention to a challenge that so many of us recognize, on a bipartisan basis, poses a property tax crisis in waiting and other crises for so many communities.
Now, finally, we’re on the doorstep of taking an important step to meet the challenge head on.
During the 2026 legislative session, the Senate and Assembly, with unanimous bipartisan support, approved legislation I have long supported and proudly co-sponsored (S6233/A6790) to increase the state’s volunteer firefighter and ambulance worker income tax credit from $200 to $800 — the first increase since the program was established in 2006 — while also eliminating restrictions that currently prevent volunteers from receiving both the state tax credit and any locally authorized property tax exemptions.
FASNY First Vice President Donald J. Farrell, said, “This is a transformational moment for volunteer emergency services in New York State. Quadrupling the volunteer firefighter and EMS tax credit from $200 to $800 sends a powerful message that New York recognizes the critical role volunteers play in protecting communities every day. Combined with allowing volunteers to receive both the state income tax credit and local property tax exemptions, this legislation delivers meaningful, long-overdue support for the tens of thousands of volunteers who sacrifice their time, leave their families, and answer emergency calls at all hours.”
For this legislation to become law, there’s one step left: Governor Hochul needs to sign it once it’s delivered to her desk, which it will be before the end of the year. Toward that end, FASNY encourages supporters to contact Governor Hochul and urge her to sign the measure into law. The governor can be contacted:
By phone: 518-474-8390;
By e-mail via the following link to the Governor’s contact page: https://governor.ny.gov/content/governor-contact-form; or
By mail: The Honorable Kathy Hochul, Governor of New York State, NYS State Capitol, Albany, New York 12224


