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

* §  466-f.  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 one hundred ten thousand
inhabitants but less than one  hundred  thirteen  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, 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 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  this  state 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