2023 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.