§ 466-F*3 — Volunteer firefighters and volunteer ambulance workers; certain counties

New York § 466-F*3

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

Text

* § 466-f. Volunteer firefighters and volunteer ambulance workers;\ncertain counties. 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 more than one hundred ten thousand\ninhabitants but less than one hundred thirteen thousand inhabitants,\ndetermined in accordance with the latest federal decennial 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, school, or county purposes, exclusive of special assessments,\nprovided that the governing body of a city, village, town, or county,\nafter a public hearing, adopts a local law, ordinance, or resolution\nproviding therefor; provided further, however, that such exemption shall\nin no event exceed three thousand dollars multiplied by the latest state\nequalization rate for the assessing unit in which such real property is\nlocated.\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 unless:\n (a) the applicant resides in the city, town, or village which is\nserved by such incorporated volunteer fire company or fire department or\nincorporated 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, school district, and/or\nfire district which adopts a local law, ordinance or resolution pursuant\nto this section to determine the procedure 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 this state provided that the governing body of a city,\nvillage, town, school district, fire district, or county, after a public\nhearing, adopts a local law, ordinance 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,\nschool district, and/or fire district offering such exemption on or\nbefore the taxable status date on a form as prescribed by the\ncommissioner.\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 because of the provisions of this\nsection.\n * NB There are 5 § 466-f's\n * NB Repealed December 9, 2028\n