The New York State Real Property Tax Law has been amended by
adding a new § 466-a regarding a partial real property tax
exemption for the primary residence owned by a volunteer firefighter
or volunteer ambulance worker.
The purpose of this article is to provide a 10% property tax
exemption to certain qualified volunteer firefighters and volunteer
ambulance workers pursuant to Real Property Tax Law § 466-a.
An exemption of 10% of assessed valuation of the primary residence
of volunteer firefighters or volunteer ambulance workers who meet
the eligibility criteria and file an application for the exemption
with the local assessor before the applicable taxable status date.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service, provided that:
A. The property
must be owned by the volunteer firefighter or volunteer ambulance
worker;
B. The volunteer
must reside in the jurisdiction served by the fire company, fire department,
or ambulance entity to which the volunteer belongs;
C. The property
must be the primary residence of the volunteer firefighter or ambulance
worker;
D. The property
must be used exclusively for the volunteer's residential purposes
or, if used for other purposes, only the volunteer's residential portion
is entitled to the exemption; and
E. The Village
of Massena must certify that the volunteer is an enrolled member of
the fire company for at least two years, fire department for at least
two years or ambulance service for at least two years.
Application for such exemption shall be filed with the Assessor
on or before the taxable status date of each year on a form as prescribed
by New York State.
This article shall take effect immediately upon filing with
the Secretary of State.