§ 466-D — Volunteer firefighters and volunteer ambulance workers; certain county

New York § 466-D

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

* § 466-d. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\nin any county having a population of sixty-three thousand inhabitants\nbut less than sixty-three thousand one hundred inhabitants, as\ndetermined in accordance with the latest decennial federal census, shall\nbe exempt from taxation to the extent of ten percent of the assessed\nvalue of such property for city, village, town, part town, special\ndistrict, county or school district purposes, exclusive of special\nassessments, provided that the governing body of a city, village, town,\ncounty or school district, after a public hearing, adopts a local law,\nordinance or resolution providing therefor; provided further, however,\nthat such exemption shall in no event exceed three thousand dollars\nmultiplied by the latest state equalization rate for the assessing unit\nin which such real property is located.\n 2. Such exemption shall not be granted to an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service residing in such county unless:\n (a) the applicant resides in the city, town, village or school\ndistrict which is served by such incorporated volunteer fire company or\nfire department or incorporated voluntary ambulance service;\n (b) the property is the primary residence of the applicant;\n (c) the property is used exclusively for residential purposes;\nprovided however, that in the event any portion of such property is not\nused exclusively for the applicant's residence but is used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be entitled to the exemption provided by this\nsection; and\n (d) the applicant has been certified by the authority having\njurisdiction for the incorporated volunteer fire company or fire\ndepartment as an enrolled member of such incorporated volunteer fire\ncompany or fire department for at least five years or the applicant has\nbeen certified by the authority having jurisdiction for the incorporated\nvoluntary ambulance service as an enrolled member of such incorporated\nvoluntary ambulance service for at least five years. It shall be the\nduty and responsibility of the municipality which adopts a local law,\nordinance or resolution pursuant to this section to determine the\nprocedure for certification.\n 3. Any enrolled member of an incorporated volunteer fire company, fire\ndepartment or incorporated voluntary ambulance service who accrues more\nthan twenty years of active service and is so certified by the authority\nhaving jurisdiction for the incorporated volunteer fire company, fire\ndepartment or incorporated voluntary ambulance service, shall be granted\nthe ten percent exemption as authorized by this section for the\nremainder of his or her life as long as his or her primary residence is\nlocated within such county provided that the governing body of a city,\nvillage, town or county, after a public hearing, adopts a local law,\nordinance or resolution providing therefor.\n 4. Application for such exemption shall be filed with the assessor or\nother agency, department or office designated by the municipality\noffering such exemption on or before the taxable status date on a form\nprescribed by the commissioner.\n 5. No applicant who is a volunteer firefighter or volunteer ambulance\nworker who by reason of such status is receiving any benefit under the\nprovisions of this article on the effective date of this section shall\nsuffer any diminution of such benefit due to the receipt of a tax\nexemption provided pursuant to the provisions of this section.\n * NB There are 4 § 466-d's\n * NB Repealed December 9, 2028\n