Editor's Note: This local law also repealed former Art. XII,
Exemption for Qualified Members of Volunteer Fire Departments and
Ambulance Corps, adopted 9-7-1999 by L.L. No. 9-1999.
New York State Real Property Tax Law § 466-a permits counties
that had between 261,000 and 270,000 residents according to the 1990
census to provide a 10% real property tax exemption for qualified
members of volunteer fire departments and ambulance corps. The 1990
census recorded Rockland County as having 265,000 residents.
Section 466-a allows broader property tax exemption status for qualified
firefighter and ambulance volunteers than the existing Local Law No.
9 of 1999. The enabling legislation requires that the County must
adopt a local law to afford volunteers in the Rockland County tax
exemption.
Real property owned by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service or such enrolled member and spouse residing in Rockland County
shall be exempt from taxation to the extent of up to 10% of the assessed
value of such property, for County purposes, exclusive of special
assessments, as provided in this article.
The applicant resides in the town or village which is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service;
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;
The applicant shall have a minimum of two years of service as
an enrolled member of such incorporated volunteer fire company, fire
department, or voluntary ambulance service; and
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, and
has obtained a certificate form from such organization certifying
to such membership and the applicant files the aforementioned certificate
with the applicable assessor's office on or before the taxable
status date on forms to be provided by the State Board.
Grant of lifetime exemption. 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, for County purposes,
as authorized by this section, for the remainder of his or her life
as long as his or her primary residence is located within Rockland
County.
Unremarried spouses of volunteer firefighters or volunteer ambulance
workers killed in the line of duty. An exemption claimed under this
article by an enrolled member of an incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service, or such
deceased enrolled member's unremarried spouse, may be continued
or reinstated if such member is killed in the line of duty; provided,
however, that:
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
Unremarried spouses of deceased volunteer firefighters or volunteer
ambulance workers. An exemption claimed under this article by an enrolled
member of an incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service, or such deceased enrolled
member's unremarried spouse, may be continued or reinstated;
provided, however, that:
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
No diminution. 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 Article 4 of the State Real Property Tax Law
on the effective date of this article shall suffer any diminution
of such benefit because of the provisions of this section.
Filing of applications. Application for such exemption shall be filed
with the appropriate assessor's office on or before the taxable
status date on forms to be provided by the State Board.
This article shall take effect immediately upon the filing with
the Secretary of State and shall remain in effect at all times that
NYS Real Property Tax Law § 466-a shall remain in effect
and unrepealed.[1]
Editor's Note: Local Law No. 2-2023 also provided that,
pursuant to the New York State legislation in effect as of the adoption
of this article under Real Property Tax Law § 466 et seq.,
the New York State authorization for this tax exemption is scheduled
to be automatically repealed on 12-9-2025.