A Fire District is a political subdivision of the State of New York which is governed by five Fire Commissioners. Fire Commissioners are elected by qualified voters of that Fire District every 5 years, receive no compensation, and are tasked with ensuring adequate fire protection and EMS services are available to the community. 

 

As of December 2015, there were 886 fire districts in New York State. Generally, a fire district can levy taxes and incur debt without approval from any other governmental entity. It is responsible for adopting an annual budget – subject to certain expenditure limitations – after a public hearing. Once approved, the District’s budget is filed with the town or towns in which the fire district is located. The county then levies the fire district tax, and the tax is collected by the town and turned over to the Fire District. Fire Districts are subject to the State’s property tax cap legislation. Additionally, they are required to file annual financial and are subject to the audit authority of the State Comptroller.