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
Year originally enacted:
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.
Property must be owned by a corporation organized to maintain a fire patrol and salvage corps for the public benefit.
Property location requirements:
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:
Required construction start date or other time requirement:
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|
|c. Town or Town Special District||Ex||NA||Tax||Tax|
|e. School District||NA||Ex||NA||NA|
|Ex-Exempt Tax-Taxable NA-Not Applicable|
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:
No exemption allowed.
Coding of exemption on assessment roll
|Code||Description of alternative codes possible|
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)
Reporting requirements (assessor)
|Incorporated volunteer fire companies or departments||RPTL §464(2)|
|Volunteer firemen and fire companies in villages||RPTL §466|
Please send general questions or comments to ORPTS.