N.Y. Real Property Tax Law § 468: Fire patrol and salvage corps

§ 468. Fire patrol and salvage corps. Real property owned by a

corporation organized to maintain a fire patrol and salvage corps for

the public benefit, which property is used exclusively for housing or

storing property used exclusively for the purpose of such fire patrol

and salvage corps, shall be exempt from taxation, provided such property

is used and such service rendered indiscriminately and without charge

for the public benefit; provided, however, that if a portion only of the

real property of such a corporation is so used, such portion shall be

exempt from taxation and the remaining portion shall be subject to

taxation.