2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 466-D*3 - Volunteer Firefighters and Volunteer Ambulance Workers.

* §  466-d. Volunteer firefighters and volunteer ambulance workers. 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  a  county  which
has  a  population of more than nine hundred thousand and less than nine
hundred fifty thousand persons, shall be exempt  from  taxation  to  the
extent  of  ten percent of the assessed value of such property for city,
village, town, part town, school district, special  district  or  county
purposes,  exclusive of special assessments, provided that the governing
body of a city, village, town,  school  district,  or  county,  after  a
public  hearing,  adopts  a local law, ordinance or resolution providing
therefor.
2. Such exemption shall  be  granted  to  an  enrolled  member  of  an
incorporated  volunteer  fire  company,  fire department or incorporated
voluntary ambulance service residing in such county only if:
(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;
(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; and
(e)  (i)  for volunteer firefighters, the area served by the volunteer
fire company does not encompass any area served by a fire company having
five or more professional firefighters.
(ii) for volunteer ambulance workers, the area served by the volunteer
ambulance company does not encompass any area  served  by  an  ambulance
company having five or more professional ambulance workers.
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 a county provided that the governing body of a city,
village, town, school district or county, after a public hearing, adopts
a local law, ordinance or resolution providing therefor.
4.  Any  volunteer  firefighter  or volunteer ambulance worker of such
county who is or becomes permanently disabled due to the exercise of his
or her duties as  such  firefighter  or  ambulance  worker  and  who  is
prevented  from  being  certified  as  an active service member shall be
entitled to the annual certification during the period  of  his  or  her
disability.
5.  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.
6.  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 4 § 466-d's
* NB Repealed December 9, 2025