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

* §  466-f.  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-three thousand
inhabitants but less than seventy-four 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; 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, 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 There are 5 § 466-f's
* NB Repealed December 9, 2025