N.Y. Real Property Tax Law § 466-b: Volunteer firefighters and volunteer ambulance workers; certain additional counties

* § 466-b. Volunteer firefighters and volunteer ambulance workers;

certain additional 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 twenty thousand inhabitants but less than one hundred forty-one

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 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 a 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 Repealed December 9, 2028