N.Y. Real Property Tax Law § 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.