Assessor Manuals, Exemption Administration
Exemption Administration Manual—Part 2: Private Community Service and Social Organizations
Section 4.05 - RPTL Section 464(2): Incorporated Volunteer Fire Companies or Departments
Year originally enacted:
Real property that (1) is owned by an incorporated volunteer fire company or fire department and (2) is occupied and used exclusively by that fire company or department for specific public purposes is wholly exempt from taxation and is exempt, for certain purposes, from 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). Property used for other purposes may be eligible for exemption under RPTL §464(1) (see Exemption Profile).
Property must be owned by an incorporated volunteer fire company or department.
Property location requirements:
Property use requirements:
The following are eligible property uses:
- Exclusive occupancy and use by the fire company or department for the following public purposes: (1) housing, storage, repair, and testing of fire department vehicles and equipment, appliances, devices, tools, protective clothing, uniforms, and supplies; (2) receipt and dispatch of alarms; (3) training, drills, and instruction; (4) generators, lockers, showers, and custodial quarters, (5) offices, company meetings, and ready room; (6) social and recreational use, other than for income producing or business purposes, by both the firemen and the residents of the municipality in which the property is located.
- Exclusive occupancy and use by the city, town, village, or fire district in which the property is located for governmental purposes including but not limited to social and recreational use by the firemen and residents of the municipality, provided that the rent paid to the owner does not exceed the carrying, maintenance, and depreciation charges of the property.
- 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.
Certification by state or local government:
Required construction start date or other time requirement:
Limitation on exemption
|General municipal taxes||School district taxes||Special ad valorem tax||Special assessments|
|1. Amount||No limit||No limit||No limit||No limit|
|2. Duration||No limit||No limit||No limit||No limit|
|3. Taxing jurisdiction|
|a. County or county special districts||Ex||NA||L||L|
|c. Town or town special district||Ex||NA||L||L|
|e. School district||NA||Ex||NA||NA|
|Ex-Exempt Tax-Taxable NA-Not Applicable|
|L - Liable only for (1) county and town charges for capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, plus (2) special assessments for indebtedness contracted before 7/1/53.|
Payments in lieu of taxes:
Calculation of exemption
General municipal and school district taxes:
100% of assessed value.
Special ad valorem levies and special assessments:
100% of assessed value or other basis of assessment.
The exemption applies to all levies and assessments imposed by counties, county special districts, towns, and town special districts except (1) charges levied to pay for the capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, and (2) special assessments for indebtedness contracted before 7/1/53. The exemption does not apply to special assessments imposed by cities or villages.
Coding of exemption on assessment roll
|Code||Description of alternative codes possible|
Assessment Roll Section(s): Exempt (ARLM Section 8).
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.
Filing requirements (owner or occupant of property)
Reporting requirements (assessor):
|Fire patrol and salvage corps||RPTL §468|
|Incorporated associations of volunteer firemen||RPTL §464(1)|
|Volunteer firemen and fire companies in villages||RPTL §466|
Please send general questions or comments to ORPTS.