Volunteer Firefighter & Ambulance Worker 10% Exemption
As of January 1, municipalities, school districts and fire districts throughout NYS have the option to provide volunteer firefighters and ambulance workers who have served for at least two to five years (this is set by the municipality) with a 10% real property tax exemption.
Apply by March 1st.
Provide the application to your local assessor.
See counties eligible for exemptions & application forms. Look for form # RP-466.
Details- From NYS RP-466-a-vol
Authorization for exemption Real Property Tax Law § 466-a authorizes the governing body of a county, city, town, village, school district, fire district, or special district, to partially exempt up to 10%of the assessed value of the residence of a volunteer firefighter or ambulance worker.
The exemption does not apply to special assessments.
An eligible city, village, town, school district, fire district, special district, or county may enact, after a public hearing, a local law, or a resolution in the case of a school district, to adopt the volunteer firefighters/ambulance workers exemption. Consult your assessor to ascertain whether the exemption is available locally.
If you receive this exemption, you cannot claim a New York State income tax credit for the same volunteer service. However, if the property has multiple owners, the owner (s) whose volunteer service was not the basis of the exemption are eligible to claim that credit.
The exemption is available only to members of incorporated volunteer fire companies, fire departments, or incorporated ambulance services who have been certified as being enrolled members for a minimum of two to five years, depending on the policy. The municipality determines the procedure for certification.
At local option of the city, town, village, school district, fire district, special district, or county, an enrolled member who has accrued more than 20 years of active service may be granted the exemption for the remainder of their life, as long as the member’s primary residence is located within such county.
At local option, the exemption may be continued or reinstated for the un-remarried spouse of an enrolled member killed in the line of duty who had been a member Instructions of the volunteer fire company, fire department, or volunteer ambulance service for at least five years and was receiving the exemption prior to their death.
At local option, local option, the exemption may be continued or reinstated for the un-remarried spouse of an enrolled member who accrued at least 20 years of active service and was receiving the exemption prior to their death.
The exemption may be granted only to applicants who reside in the jurisdiction served by the fire company, fire department, or ambulance service.
The exemption is only available for the applicant’s primary residence and only to property (or the portion thereof) exclusively used for residential purposes.
Deadline If one or more of your localities have opted to offer this exemption, you must file the application in the assessor’s office on or before the appropriate taxable status date, which, in most towns, is March 1. Consult with your assessor to confirm the deadline for your municipality.Once the exemption is granted, the exemption may continue for the authorized period provided that the eligibility requirements continue to be satisfied.
It is not necessary to reapply after the initial year for the exemption for it to continue.
For further information, ask your local assessor. To find your local assessor’s contact information, visit our website or your locality’s website.