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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Year originally enacted: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.

Eligibility requirements

Ownership requirements:

Property must be owned by a corporation organized to maintain a fire patrol and salvage corps for the public benefit.

Property location requirements:

None.

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.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

No.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
  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

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes:

100% of assessed value.

Special ad valorem levies and special assessments:

No exemption allowed.

Coding of exemption on assessment roll

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.

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions

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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