NY Real Prop Tax L § 466-F-3 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 466-F*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.

* §  466-f.  Volunteer  firefighters  and volunteer ambulance workers; certain counties. 1. Real property owned by an  enrolled  member  of  an incorporated  volunteer  fire  company,  fire department or incorporated voluntary ambulance service or such enrolled member and spouse  residing in  any county having a population of more than one hundred ten thousand inhabitants but less than one  hundred  thirteen  thousand  inhabitants, determined  in accordance with the latest federal decennial census shall be exempt from taxation to the extent of ten  percent  of  the  assessed value  of  such  property  for  city,  village, town, part town, special district, school, or county purposes, exclusive of special  assessments, provided  that  the  governing body of a city, village, town, or county, after a public hearing, adopts a local  law,  ordinance,  or  resolution providing therefor; provided further, however, that such exemption shall in no event exceed three thousand dollars multiplied by the latest state equalization  rate for the assessing unit in which such real property is located.   2. Such exemption shall not be granted to an  enrolled  member  of  an incorporated  volunteer  fire  company,  fire department or incorporated voluntary ambulance service unless:  (a) the applicant resides in the  city,  town,  or  village  which  is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;  (b) the property is the primary residence of the applicant;  (c)  the  property  is  used  exclusively  for  residential  purposes; provided however, that in the event any portion of such property is  not used  exclusively  for  the  applicant's residence but is used for other purposes, such portion shall be subject to taxation  and  the  remaining portion  only  shall  be  entitled  to  the  exemption  provided by this section; and  (d)  the  applicant  has  been  certified  by  the  authority   having jurisdiction  for  the  incorporated  volunteer  fire  company  or  fire department as an enrolled member of  such  incorporated  volunteer  fire company  or fire department for at least five years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of  such  incorporated voluntary  ambulance  service  for  at least five years. It shall be the duty and responsibility of the  municipality,  school  district,  and/or fire district which adopts a local law, ordinance or resolution pursuant to this section to determine the procedure for certification.   3. Any enrolled member of an incorporated volunteer fire company, fire department  or incorporated voluntary ambulance service who accrues more than twenty years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer  fire  company,  fire department or incorporated voluntary ambulance service, shall be granted the  ten  percent  exemption  as  authorized  by  this  section  for the remainder of his or her life as long as his or her primary residence  is located  within  this  state provided that the governing body of a city, village, town, school district, fire district, or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.   4. Application for such exemption shall be filed with the assessor  or other  agency,  department  or  office  designated  by the municipality, school district, and/or fire district  offering  such  exemption  on  or before  the  taxable  status  date  on  a  form  as  prescribed  by  the commissioner.   5. No applicant who is a volunteer firefighter or volunteer  ambulance worker  who  by reason of such status is receiving any benefit under the provisions of this article on the effective date of this  section  shall  suffer  any diminution of such benefit because of the provisions of this section.   * NB There are 5 § 466-f's