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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 468

Fire Patrol and Salvage Corps

Exemption Code(s): 26350 Year Originally Enacted: 1933

Related Statutes: None

SUMMARY: Real property that (1) is owned by a corporation organized to maintain a fire patrol and salvage corps for the public benefit and (2) is used exclusively for the purposes of that corps, provided that the corps' services are provided indiscriminately and without charge for the public benefit, is wholly exempt from taxation but liable for special ad valorem levies and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by a corporation organized to maintain a fire patrol and salvage corps for the public benefit.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: Property must be used exclusively for housing or storing property used exclusively for the purposes of the fire patrol and salvage corps. If only a portion of the property is used as required, only that portion of the property is exempt from taxation; the remaining portion is subject to taxation. The corps' services must be provided indiscriminately and without charge for the public benefit.
       
    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
    Levies
    Special
    Assessments
    1. Amount No
    limit
    No
    limit
    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: 100% 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
    26350  

    Assessment Roll Section(s): Exempt (RPS 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.

  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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