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

* §  466-c.  Volunteer  firefighters  and volunteer ambulance workers;
certain counties. 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 nine hundred fifty
thousand but less than nine hundred  sixty  thousand  as  determined  in
accordance  with  the  latest  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, or county
purposes,  exclusive of special assessments, 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;  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 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
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 7 § 466-c's
* NB Repealed December 9, 2025