* § 466-a. Volunteer firefighters and volunteer ambulance workers. 1.\nReal property owned by an enrolled member of an incorporated volunteer\nfire company, fire department or incorporated voluntary ambulance\nservice or such enrolled member and spouse residing in any county shall\nbe exempt from taxation to the extent of up to ten percent of the\nassessed value and surviving spouses of members killed in the line of\nduty shall be exempt from taxation to the extent of up to fifty per\ncentum of the assessed value of such property for city, village, town,\npart town, special district, school district, fire district or county\npurposes, exclusive of special assessments, provided that the governing\nbody of a city, village, town, school district, fire district or county,\nafter a public hearing, adopts a local law, ordinance or resolution\nproviding therefor.\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 or village which is served\nby 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, fire\ndepartment, or voluntary ambulance service as an enrolled member of such\nincorporated volunteer fire company, fire department, or voluntary\nambulance service, as determined by the governing body of a city,\nvillage, town, school district, fire district or county; provided,\nhowever, that such governing body shall establish a minimum service\nrequirement for each applicant between two years of service and five\nyears of service. It shall be the duty and responsibility of the\ngoverning body of each municipality, school district and/or fire\ndistrict which adopts a local law, ordinance or resolution pursuant to\nthis 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 such member's life as long as their primary residence is\nlocated within such county 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. After the local legislative body of a county, city, town, or\nvillage passes a local law, or a school district passes a resolution,\nnotwithstanding any other provision of law, real property owned by a\nsurviving spouse of a enrolled member of an incorporated volunteer fire\ncompany, fire department, or incorporated voluntary ambulance service\nkilled in the line of duty, shall be exempt from taxation to the extent\nof fifty per centum of the assessed valuation thereof. Within such local\nlaw or resolution, the local legislative body or school district may\nreduce the percentage of exemption authorized pursuant to this section,\nprovided, however, that:\n (a) such surviving spouse is certified by the authority having\njurisdiction for the incorporated volunteer fire company, f
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.