NY Real Prop Tax L § 464 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 464 - Incorporated Associations of Volunteer Firefighters.

§  464. Incorporated associations of volunteer firefighters. 1. Except as otherwise provided in subdivision two of this section, real  property owned  by  an  incorporated  association  of present or former volunteer firefighters, other than a business corporation, which is  (a)  actually and  exclusively  used  and occupied by such incorporated association or (b) leased to the city, town, village or fire district in which the real property is located and is actually and exclusively used and occupied by such city, town, village or fire district for fire  department  purposes or for the social and recreational use of the firefighters and residents of the city, town, village or fire district, provided the rent under any such  lease  does  not  exceed  the  amount of carrying, maintenance and depreciation charges or (c) leased to the school district in  which  the real  property  is  located  and  is  actually  and exclusively used and occupied by such school district for school district purposes,  provided the  rent  under  any such lease does not exceed the amount of carrying, maintenance and depreciation charges, shall be exempt from taxation, but the total amount of the exemption to any  one  incorporated  association shall not exceed twenty thousand dollars.   2.  Notwithstanding the provisions of subdivision one of this section, real property owned by an incorporated volunteer fire  company  or  fire department  created  for the purpose of furnishing fire protection which is (a) actually and exclusively used and occupied by such  fire  company or  fire department for public purposes or (b) leased to the city, town, village or fire district in which the real property is  located  and  is actually  and  exclusively used and occupied by such city, town, village or fire district for governmental purposes including but not limited  to the social and recreational use of the firefighters and residents of the city,  town,  village  or fire district provided the rent under any such lease  does  not  exceed  the  amount  of  carrying,   maintenance   and depreciation  charges  or (c) leased to the school district in which the real property is located  and  is  actually  and  exclusively  used  and occupied  by such school district for school district purposes, provided the rent under any such lease does not exceed the  amount  of  carrying, maintenance  and depreciation charges, shall be exempt from taxation and exempt from special ad valorem levies and  special  assessments  to  the extent  provided  in section four hundred ninety of this chapter. In the event that not all of the real property shall be used and  occupied  for such purposes then exemption of the portion not so used shall be limited to the exemption provided in subdivision one of this section.   3. The term "public purpose", as used in this section, shall mean land and buildings, or portions thereof, used for  (a)  housing,  storage, repair and testing of fire department vehicles and of  equipment,  appliances,  devices,  tools,  protective  clothing, uniforms and supplies,  (b) receipt and dispatch of alarms,  (c) training, drills and instruction,  (d) generators, lockers, showers, custodial quarters,  (e) offices, company meetings, ready room,  (f)  social  and  recreational use, other than for income producing or business purposes, of both the firefighters and residents of  the  city, town, village or fire district in which the real property is located.