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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2
Private Community Service and Social Organizations

Section 4.05 - RPTL Section 464(1)

Incorporated Associations of Volunteer Firemen

Exemption Code(s): 46450 Year Originally Enacted: Before 1896

Related Statutes: None

SUMMARY: Real property that (1) is owned by an incorporated association of present or former volunteer firemen, other than a business corporation, and (2) is occupied and used exclusively by that association is exempt from taxation but liable for special ad valorem levies and special assessments. The exemption also applies if the property is leased under certain conditions to the city, town, village, school district, or fire district in which the property is located (see Property Use Requirements below). The amount of the exemption is limited to $20,000 of assessed value.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by an incorporated association of current or former volunteer firemen; the association must not be organized as a business corporation.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements:

      The following are eligible property uses:

      1. Exclusive occupancy and use by the association of volunteer firemen.
      2. Exclusive occupancy and use by the city, town, village, or fire district in which the property is located for fire department purposes or for social and recreational purposes by the firemen and residents of the municipality, provided that the rental paid to the owner does not exceed the carrying, maintenance, and depreciation charges of the property.
      3. Exclusive occupancy and use by the school district in which the property is located for school district purposes, provided that the rent paid to the owner does not exceed the carrying, maintenance, and depreciation charges of the property.
         
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement: None.
       
  2. LOCAL OPTION: No.
     
  3. LIMITATION ON EXEMPTION:
       General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Tax
    Special
    Assessments
    1. Amount $20,000 of
    assessed
    value
    $20,000 of
    assessed
    value
    No
    exemption
    allowed
    No
    exemption
    allowed
    2. Duration No
    limit
    No
    limit
    No
    exemption
    allowed
    No
    exemption
    allowed
    3. Taxing Jurisdiction
    a. County or County
    Special Districts
    Ex NA Tax Tax
    b. City
    Ex NA NA Tax
    c. Town or Town
    Special District
    Ex NA Tax Tax
    d. Village
    Ex NA NA Tax
    e. School District
    NA Ex NA NA
      Ex-Exempt  Tax-Taxable  NA-Not Applicable

     
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: Up to $20,000 of assessed value.
    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    46450

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

    NOTE: This code 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
    Incorporated volunteer fire companies or departments RPTL §464(2)
    Volunteer firemen and fire companies in villages RPTL §466

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