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

§  466-i.  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 two hundred ninety-two thousand but less than two hundred ninety-seven thousand  as  determined in  accordance  with  the  latest 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, school district, special district, or county purposes, exclusive of special assessments, provided that the governing body of a city, village, town,  school  district,  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 residing in such county 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 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  such county provided that the governing body of a city, village, town, school 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 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.