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

* §  466-d.  Volunteer  firefighters  and volunteer ambulance workers; certain county. 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 sixty-three thousand inhabitants but  less  than  sixty-three  thousand  one  hundred   inhabitants,   as determined in accordance with the latest decennial federal 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,  county  or  school  district  purposes,  exclusive of special assessments, provided that the governing body of a city, village,  town, county  or  school district, 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,  village or school district 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  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 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  due  to  the  receipt  of  a  tax exemption provided pursuant to the provisions of this section.    * NB There are 4 § 466-d's