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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
Residential - Other Than Multiple Dwellings

Section 4.01 - RPTL Section 466

Volunteer Firemen and Fire Companies in Villages

Exemption Code(s):        Fireman   41657 Fire Company   46407

Year Originally Enacted:    Before 1896

Related Statutes:    RPTL §§466-h (L.2006, c.305)

SUMMARY: If allowed by local option, real property owned by a volunteer member of a village fire department and the real property of a volunteer fire company in a village are exempt from taxation for village purposes only. By further local option, the exemption may be extended to the unremarried spouse of a volunteer member of a village fire department killed in the line of duty. By an additional local option the exemption may be extended to the unremarried spouse of a deceased volunteer member of a village fire department having at least 20 years of active service. Such property is liable for county, town, and school district taxes and for special ad valorem levies and special assessments. The amount of the exemption in limited to $500 of assessed value and may be granted in addition to any other exemption authorized by law.

  1. ELIGIBILITY REQUIREMENTS
    1. Ownership Requirements: Property must be owned by a volunteer member of a village fire department or by a volunteer fire company in a village, or by the surviving spouse of a volunteer member of a village fire department killed in the line of duty.
       
    2. Property Location Requirements: Property must be located in a village.
       
    3. Property Use Requirements:  None.
       
    4. Certification by State or Local Government:  None required.
       
    5. Required Construction Start Date or Other Time Requirement:   None.
       
  2. LOCAL OPTION:   Yes - Each village may choose whether or not to allow the exemption. Each village has the additional option of extending the exemption (1) to the unremarried spouse of a member of a village volunteer fire department killed in the line of duty who had been an enrolled member of the volunteer fire company for at least five years, and who also had been receiving the exemption prior to his or her death, and (2) the unremarried spouse of a deceased volunteer member of a village fire department who had been an enrolled member for at least 20 years, and who also had been receiving the exemption at the time of his or her death. Each of these local options must be exercised through adoption of a proposition by the qualified voters of the village. Each of these local options must be exercised through adoption of a proposition by the qualified voters of the village.
     
  3. LIMITATION ON EXEMPTION:
       General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Levies

    Special
    Assessments
    1. Amount $500 of
    assessed
    value
    No
    exemption
    allowed
    No
    exemption
    allowed
    No
    exemption
    allowed
    2. Duration No
    limit
    No
    exemption
    allowed
    No
    exemption
    allowed
    No
    exemption
    allowed
    3. Taxing Jurisdiction a. County or County
    Special Districts
    Tax NA Tax Tax
    b. City NA NA NA NA
    c. Town or Town
    Special District
    Tax NA Tax Tax
    d. Village Ex* NA NA Tax
    e. School District NA Tax NA NA
       Ex-Exempt      Tax-Taxable      NA-Not Applicable

    * If allowed by local

  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: Up to $500 of assessed value. Exemption applies to village taxes only.
       
    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:

    Code Description of Alternative Codes Possible
    41657 Fireman
    46407 Fire Company

    Assessment Roll Section(s): Taxable (RPS Section 1).

    NOTE: These codes should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:
     

    Subject Statute
    Fire patrol and salvage corps RPTL §468
    Incorporated associations of volunteer firemen RPTL §464(1)
    Incorporated volunteer fire companies or departments RPTL §464(2)
    Volunteer firefighters and ambulance workers (Albany County) RPTL §466-i
    Volunteer firefighters and ambulance workers (Cattaraugus County) RPTL §466-c
    Volunteer firefighters and ambulance workers in certain additional counties
    (Chautauqua and Oswego Counties)
    RPTL §466-b
    Volunteer firefighters and ambulance workers (Clinton County) RPTL §466-j
    Volunteer firefighters and ambulance workers (Columbia County) RPTL §466-d
    Volunteer firefighters and ambulance workers (Dutchess County) RPTL §466-c
    Volunteer firefighters and ambulance workers (Erie County) RPTL §466-c
    Volunteer firefighters and ambulance workers
    (Jefferson and St. Lawrence Counties)
    RPTL §466-f
    Volunteer firefighters and ambulance workers (Lewis County) RPTL §466-e
    Volunteer firefighters and ambulance workers (Montgomery County) RPTL §466-f
    Volunteer firefighters and ambulance workers (Nassau County) RPTL §466-c
    Volunteer firefighters and ambulance workers (Niagara County) RPTL §466-d
    Volunteer firefighters and ambulance workers (Oneida County) RPTL §466-e
    Volunteer firefighters and ambulance workers (Onondaga County) RPTL §466-g
    Volunteer firefighters and ambulance workers (Orange County) RPTL §466-f
    Volunteer firefighters and ambulance workers (Orleans County) RPTL §466-d
    Volunteer firefighters and ambulance workers (Putnam County) RPTL §466-c
    Volunteer firefighters and ambulance workers in certain counties
    (Rockland and Steuben Counties)
    RPTL §466-a
    Volunteer firefighters and ambulance workers (Saratoga County) RPTL §466-g
    Volunteer firefighters and ambulance workers (Schenectady County) RPTL §466-e
    Volunteer firefighters and ambulance workers (Schoharie County) RPTL §466-e
    Volunteer firefighters and ambulance workers (Suffolk County) RPTL §466-c
    Volunteer firefighters and ambulance workers (Sullivan County) RPTL §466-f
    Volunteer firefighters and ambulance workers (Ulster County) RPTL §466-h
    Volunteer firefighters and ambulance workers (Westchester County) RPTL §466-d
    Volunteer firefighters and ambulance workers (Wyoming County) RPTL §466-c

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