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

§  466-b.  Volunteer  firefighters  and  volunteer  ambulance workers; certain additional 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 twenty thousand inhabitants but less than one hundred  forty-one 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 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 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 a county 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.   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.