2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 466-C*6 - 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  a  county  with  a  population of more than one million four hundred
thousand and less than one million five hundred thousand,  according  to
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, county or school
district purposes, exclusive of special assessments, provided  that  the
governing  body  of  a  city,  village, town, county or school district,
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  town  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 a county provided that the governing body of a city,
village, town, county or school district, 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.  Incorporated  volunteer  fire  companies,  fire  departments   and
incorporated  volunteer  ambulance  services  shall  file  lists  of its
enrolled members eligible for the exemption  provided  by  this  section
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.
7. (a) For the purposes of this section, title to that portion of real
property  owned  by  a  cooperative  apartment  corporation  in  which a
tenant-stockholder of such corporation resides and which is  represented
by his share or shares of stock in such corporation as determined by its
or their proportional relationship to the total outstanding stock of the
corporation, including that owned by the corporation, shall be deemed to
be vested in such tenant-stockholder.
(b) That proportion of the assessment of such real property owned by a
cooperative apartment corporation determined by the relationship of such
real  property  vested  in such tenant-stockholder to such entire parcel
and the building thereon owned by such cooperative apartment corporation
in which such tenant-stockholder resides shall be subject  to  exemption
from  taxation  pursuant  to  this  section and any exemption so granted
shall be credited  by  the  appropriate  taxing  authority  against  the
assessed  valuation  of  such  real property. Upon the completion of the
final assessment roll, or as soon  thereafter  as  is  practicable,  the
assessor  shall  forward  to  the  cooperative  apartment  corporation a
statement setting forth the  exemption  attributable  to  each  eligible
tenant-stockholder.  The  reduction  in  real  property  taxes  realized
thereby shall be  credited  by  the  cooperative  apartment  corporation
against  the  amount of such taxes otherwise payable by or chargeable to
such tenant-stockholder.
(c)  Every  cooperative  apartment  corporation,  upon  receiving   an
exemption  pursuant  to  this  section,  shall  provide to each eligible
tenant-stockholder a written statement detailing how  the  exemption  is
being  credited  to such eligible tenant-stockholder no later than sixty
days  after  such  cooperative  apartment  corporation   receives   such
exemption.
(d)  Real  property  may  be  exempt  from  taxation  pursuant to this
subdivision by a municipality in which such property is located only  if
the governing board of such municipality, after public hearing, adopts a
local law, ordinance or resolution providing therefor.
* NB There are 7 § 466-c's
* NB Repealed December 9, 2025