§ 464 — Incorporated associations of volunteer firefighters

§ 464. Incorporated associations of volunteer firefighters. 1. Except\nas otherwise provided in subdivision two of this section, real property\nowned by an incorporated association of present or former volunteer\nfirefighters, other than a business corporation, which is (a) actually\nand exclusively used and occupied by such incorporated association or\n(b) leased to the city, town, village or fire district in which the real\nproperty is located and is actually and exclusively used and occupied by\nsuch city, town, village or fire district for fire department purposes\nor for the social and recreational use of the firefighters and residents\nof the city, town, village or fire district, provided the rent under any\nsuch lease does not exceed the amount of carrying, maintenance and\ndepreciation charges or (c) leased to the school district in which the\nreal property is located and is actually and exclusively used and\noccupied by such school district for school district purposes, provided\nthe rent under any such lease does not exceed the amount of carrying,\nmaintenance and depreciation charges, shall be exempt from taxation, but\nthe total amount of the exemption to any one incorporated association\nshall not exceed twenty thousand dollars.\n 2. Notwithstanding the provisions of subdivision one of this section,\nreal property owned by an incorporated volunteer fire company or fire\ndepartment created for the purpose of furnishing fire protection which\nis (a) actually and exclusively used and occupied by such fire company\nor fire department for public purposes or (b) leased to the city, town,\nvillage or fire district in which the real property is located and is\nactually and exclusively used and occupied by such city, town, village\nor fire district for governmental purposes including but not limited to\nthe social and recreational use of the firefighters and residents of the\ncity, town, village or fire district provided the rent under any such\nlease does not exceed the amount of carrying, maintenance and\ndepreciation charges or (c) leased to the school district in which the\nreal property is located and is actually and exclusively used and\noccupied by such school district for school district purposes, provided\nthe rent under any such lease does not exceed the amount of carrying,\nmaintenance and depreciation charges, shall be exempt from taxation and\nexempt from special ad valorem levies and special assessments to the\nextent provided in section four hundred ninety of this chapter. In the\nevent that not all of the real property shall be used and occupied for\nsuch purposes then exemption of the portion not so used shall be limited\nto the exemption provided in subdivision one of this section.\n 3. The term "public purpose", as used in this section, shall mean land\nand buildings, or portions thereof, used for\n (a) housing, storage, repair and testing of fire department vehicles\nand of equipment, appliances, devices, tools, protective clothing,\nuniforms and supplies,\n (b) receipt and dispatch of alarms,\n (c) training, drills and instruction,\n (d) generators, lockers, showers, custodial quarters,\n (e) offices, company meetings, ready room,\n (f) social and recreational use, other than for income producing or\nbusiness purposes, of both the firefighters and residents of the city,\ntown, village or fire district in which the real property is located.\n