New York Laws
Title 2 - Private Property
466-A*2 - Volunteer Firefighters and Volunteer Ambulance Workers.

(a) the applicant resides in the city, town or village which is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service;
(b) the property is the primary residence of the applicant;
(c) the property is used exclusively for residential purposes;
provided however, that in the event any portion of such property is not
used exclusively for the applicant's residence but is used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided by this
section; and
(d) the applicant has been certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire
department, or voluntary ambulance service as an enrolled member of such
incorporated volunteer fire company, fire department, or voluntary
ambulance service, as determined by the governing body of a city,
village, town, school district, fire district or county; provided,
however, that such governing body shall establish a minimum service
requirement for each applicant between two years of service and five
years of service. It shall be the duty and responsibility of the
governing body of each municipality, school district and/or fire
district which adopts a local law, ordinance or resolution pursuant to
this section to determine the procedure for certification.
3. Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who accrues more
than twenty years of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service, shall be granted
the ten percent exemption as authorized by this section for the
remainder of his or her life as long as his or her primary residence is
located within such county provided that the governing body of a city,
village, town, school district, fire district or county, after a public
hearing, adopts a local law, ordinance or resolution providing therefor.
4. Un-remarried spouses of volunteer firefighters or volunteer
ambulance workers killed in the line of duty. Any local law or ordinance
adopted pursuant to this section may be separately amended, or a local
law, ordinance or resolution may be separately adopted to continue an
exemption or reinstate a pre-existing exemption claimed under such
statutes by an enrolled member of an incorporated volunteer fire
company, fire department, or incorporated voluntary ambulance service,
to such deceased enrolled member's un-remarried spouse if such member is
killed in the line of duty; provided, however, that:
(a) such un-remarried spouse is certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service as an

un-remarried spouse of an enrolled member of such incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service who was killed in the line of duty; and
(b) such deceased volunteer had been an enrolled member for at least
five years; and
(c) such deceased volunteer had been receiving the exemption prior to
his or her death.
5. Un-remarried spouses of deceased volunteer firefighters or
volunteer ambulance workers. Any local law or ordinance adopted pursuant
to this section may be separately amended, or a local law, ordinance or
resolution may be separately adopted to continue an exemption or
reinstate a pre-existing exemption to an un-remarried spouse of a
deceased enrolled member of an incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service; provided,
however, that:
(a) such un-remarried spouse is certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service as an
un-remarried spouse of a deceased enrolled member of such incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service; and
(b) such deceased volunteer had been an enrolled member for at least
twenty years; and
(c) such deceased volunteer and un-remarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
6. Application for such exemption shall be filed with the assessor or
other agency, department or office designated by the municipality,
school district and/or fire district offering such exemption on or
before the taxable status date on a form as prescribed by the
commissioner.
7. No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under the
provisions of this article on the effective date of this section shall
suffer any diminution of such benefit because of the provisions of this
section.
8. Any city, village, town, school district, fire district or county
that currently, through local law, ordinance or resolution, provides an
exemption from taxation for an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, such enrolled member and spouse, or an un-remarried
spouse shall be authorized to continue to provide such exemption,
provided however, such city, village, town, school district, fire
district or county shall adopt a local law, ordinance or resolution to
conform to the provisions of this section no later than three years
after the effective date of this section.
9. Notice to affected municipalities. On or before December
thirty-first, two thousand twenty-two, it shall be the duty of the
commissioner or her or his designees to notify or cause to be notified,
in a manner prescribed by the commissioner, the chief executive officer
of each and any municipality in which former sections four hundred
sixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, four
hundred sixty-six-d, four hundred sixty-six-f, four hundred sixty-six-g,
four hundred sixty-six-h, four hundred sixty-six-i, four hundred
sixty-six-j, and four hundred sixty-six-k of the real property tax law
apply, of the provisions of the chapter of the laws of two thousand
twenty-two that added this section.
* NB There are 2 § 466-a's

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