N.Y. Real Property Tax Law § 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, 2028