Assessor Manuals, Exemption Administration: RPTL Section 466-a

Assessor Manuals 

Exemption Administration Manual, Part 1, Section 4.01 - RPTL Section 466-a: Volunteer Firefighters/Ambulance Workers and their Surviving Spouse Exemption

Year originally enacted:

2022

Related statutes:

RPTL 466-l

Summary:

If allowed by local option, the primary residence owned by an enrolled member of an incorporated volunteer fire company, fire department, or ambulance service is partially exempt from general municipal taxes and special ad valorem levies so long as the property owner has been such a member for a minimum of two to five years, depending on the policy. At further local option, the exemption may be granted for the life of an enrolled member who has accrued more than 20 years of active service. Local option to extend the exemption to the surviving spouse of a deceased member of a volunteer fire company or ambulance company having at least 20 years of active service is allowed, with an additional local option to extend the exemption to the surviving spouse of a member of a volunteer fire company or volunteer ambulance service killed in the line of duty. No exemption is allowed for special assessments. The amount of exemption is up to 10 percent of the assessed value of the property. The amount of the exemption for a surviving spouse of an enrolled member killed in the line of duty is up to 50 percent of the assessed value of the property. The exemption may be granted in addition to any other exemption authorized by law.  

Eligibility requirements

Ownership requirements:

Property must be owned by an enrolled and certified member of an incorporated volunteer fire company, fire department or ambulance service, an enrolled member and their spouse, or a surviving spouse of a member.

This exemption is also available for real property held in trust solely for the benefit of an eligible applicant.

At local option, municipalities may offer the exemption to qualifying volunteer firefighters or volunteer ambulance workers who are tenant-stockholders of a cooperative apartment corporation. Those residing in dwellings subject to the following provisions of the Private Housing Finance Law are not eligible:

• a limited-profit housing company,
• a limited dividend housing company,
• a redevelopment company, or
• a housing development fund company.

Property Location Requirements:

The property must also be located in a city, town or village that is served by the incorporated volunteer fire company, fire department, or ambulance service of which the applicant is an enrolled member, or a surviving spouse of an enrolled member who received an exemption prior to their death. At local option, the exemption may also be granted to volunteer firefighters or volunteer ambulance workers who provide volunteer services to a neighboring city, village, town, county, or school district.

Property use requirements:

The property must be used exclusively for residential purposes.  It must also be the primary residence of the applicant. In the event that a portion of the property is not used exclusively for residential purposes, that portion is not entitled to exemption. In such cases, the assessor may apportion the assessed value and apply the exemption only to the residential portion of the property. 

Certification by state or local government:

It is the responsibility of the municipality, school district, or fire district that adopts the local option exemption to establish procedures for certifying the 2-year, 5-year and/or 20-year membership requirement of the volunteer fireman or ambulance worker.

Required construction start date or other time requirement:

Applicant must be certified as an enrolled member of the incorporated volunteer fire company, fire department, or ambulance service for a minimum of two to five years, depending on local option. Additionally, if allowed by local option, applicants who have been certified as having been enrolled members of an incorporated volunteer fire company, fire department, or ambulance service for at least twenty years are eligible for a lifetime exemption, as long as the member’s primary residence is located within such county. At further local option, the exemption may be continued or reinstated for the surviving spouse of an enrolled member killed in the line of duty who had been a member of the volunteer fire company, fire department, or volunteer ambulance service for at minimum of between two and five years and was receiving the exemption prior to their death. Additionally, at further local option, the exemption may be continued or reinstated for the surviving spouse of a deceased enrolled member who accrued at least 20 years of active service and was receiving the exemption prior to their death. 

Local option:

Yes – Each city, county, town, village, school district or fire district may choose whether or not to allow the exemption.  This option must be exercised through adoption of a local law, ordinance, or resolution.  In all cases, a public hearing must be held prior to adoption of the law, ordinance, or resolution.  Each city, county, town, village, school district or fire district may also choose to allow a lifetime exemption to applicants who have been certified as enrolled members of an incorporated volunteer fire company, fire department, or ambulance service for at least twenty years, as long as the member’s primary residence is located within such county.

As authorized by RPTL 466-l, municipalities may by local law or resolution extend this exemption to volunteer firefighters or volunteer ambulance workers who provide volunteer services to a neighboring city, village, town, county, or school district.

Municipalities may by local law or resolution extend this exemption to the surviving spouse of a member of a volunteer fire company or volunteer ambulance service killed in the line of duty who had been a member of the volunteer fire company or volunteer ambulance service for a minimum of between two and five years, and who also had been receiving the exemption prior to their death. 

Municipalities may by local law or resolution extend this exemption to the surviving spouse of a deceased member of a volunteer fire company or voluntary ambulance service who had been a member of the volunteer fire company or volunteer ambulance service for at least twenty years, and who also had been receiving the exemption prior to their death.

Municipalities may by local law or resolution offer this exemption to otherwise qualifying volunteer firefighters or volunteer ambulance workers who are tenant-stockholders of a cooperative apartment corporation. The exemption will apply to the portion of the assessed value of the real property owned by the cooperative apartment corporation that is deemed to be vested in the tenant-stockholder. The resulting real property tax savings to which the tenant stockholder is entitled will be credited by the cooperative apartment corporation against the taxes otherwise chargeable to the tenant stockholder.

A tenant-stockholder is not eligible for an exemption if they reside in a dwelling subject to the following provisions of the Private Housing Finance Law:

• a limited-profit housing company,
• a limited dividend housing company,
• a redevelopment company, or
• a housing development fund company.

Limitation on exemption:

*See Calculation of Exemption below.
**If allowed by local option.

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes

General municipal taxes:

Up to 10% of assessed value, a surviving spouse of a member killed in the line of duty may receive up to 50%.

School district taxes:

Up to 10% of assessed value, a surviving spouse of a member killed in the line of duty may receive up to 50%. 

Special ad valorem levies and special assessments

Special ad valorem levies:

Up to 10% of assessed value, a surviving spouse of a member killed in the line of duty may receive up to 50%.

Special assessments:

No exemption allowed.

Coding of exemption on assessment roll:

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.

Filing requirements (owner or occupant of property):

File Form 466-a-vol, Application for Volunteer Firefighters/Ambulance Workers and Their Surviving Spouse Exemption

Reporting requirements (assessor):

None.

Similar exemptions

Exemption application forms

Form RP-466-a-vol, Application for Volunteer Firefighters/Ambulance Workers and Their Surviving Spouse Exemption

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