Chapter 670 of the Laws of 2022 added a new § 466-a
to the Real Property Tax Law, repealing prior §§ 466-a
through 466-k, though continuing the exemption provided therein. New
§ 466-a provides a real property tax exemption of 10% for
qualified members of volunteer fire departments and ambulance corps
statewide, subject to adoption by individual municipalities. Members
of volunteer fire departments and ambulance corps provide valuable
services to the people of Putnam County. In order to be certified
and recertified, such volunteers must undertake numerous hours of
training on their own time and frequently at their own expense. The
purpose of this exemption is to maintain the ranks of the volunteer
corps and encourage volunteers to join. The enabling legislation enacted
by the State Legislature requires that localities must adopt a local
law in order to afford those volunteers such exemption.
Such exemption shall not be granted to an enrolled member of
an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service residing in such county unless:
A. The applicant resides in the city, town, or village which is served
by such incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service;
B. The property is the primary residence of the applicant;
C. The property is used exclusively for residential purposes; provided,
however, that in the event any portion of such property is not used
exclusively for the applicant's residence but is used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided by this section;
and
D. The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an enrolled member of such incorporated volunteer
fire company, fire department, or voluntary ambulance service for
a period of five years of service;
E. The applicant must file a certificate from his or her qualifying
organization that he or she is an enrolled member. Such certification
of membership must certify that the member received credit under a
service award program defined by Article 11-A, 11-AA, 11-AAA, or 11-AAAA
of the General Municipal Law for the period of service claimed in
the application.
Any enrolled member of an incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service who accrues
more than 20 years of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service shall be granted
the 10% exemption as authorized by this article for the remainder
of his or her life as long as his or her primary residence is located
within such County.
An exemption granted under this article shall be continued,
and a preexisting exemption shall be reinstated, where the exemption
was previously claimed by an enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service, to such deceased enrolled member's unremarried spouse
if such member is killed in the line of duty; provided, however, that:
A. Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an unremarried spouse of an enrolled
member of such incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service who was killed in the
line of duty; and
B. Such deceased volunteer had been an enrolled member for at least
five years; and
C. Such deceased volunteer had been receiving the exemption prior to
his or her death.
An exemption granted under this article shall be continued,
and a preexisting exemption shall be reinstated, to an unremarried
spouse of a deceased enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service; provided, however, that:
A. Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an unremarried spouse of a deceased
enrolled member of such incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service; and
B. Such deceased volunteer had been an enrolled member for at least
20 years; and
C. Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
No applicant who is a volunteer firefighter or volunteer ambulance worker who by reason of such status is receiving any benefit under the provisions of this article on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this section. Any exemption under Article
X of Chapter
220, as added by L.L. No. 1 of 2003, shall be considered the same and equivalent to the exemption available under this article.