2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 466-J - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

* §  466-j.  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 more than seventy-nine thousand and
less than eighty 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  district, fire
district or county purposes, exclusive of special assessments,  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.
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, 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 such county 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 Repealed December 9, 2025