N.Y. Real Property Tax Law § 466-e*2: Volunteer firefighters and volunteer ambulance workers; certain county

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

certain county. 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 thirty-one thousand inhabitants but

less than thirty-two thousand five hundred inhabitants, as determined in

accordance with the latest decennial federal 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; 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, village or school

district 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 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

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 due to the receipt of a tax

exemption provided pursuant to the provisions of this section.

* NB There are 4 § 466-e's

* NB Repealed December 9, 2028