* § 466-c. Volunteer firefighters and volunteer ambulance workers;
certain counties. 1. Real property owned by an enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service or such enrolled member and spouse residing
in a county with a population of more than one million four hundred
thousand and less than one million five hundred thousand, according to
the latest federal decennial census, shall be exempt from taxation to
the extent of ten percent of the assessed value of such property for
city, village, town, part town, special district, county or school
district purposes, exclusive of special assessments, provided that the
governing body of a city, village, town, county or school district,
after a public hearing, adopts a local law, ordinance or resolution
providing therefor.

2. Such exemption shall not be granted to an enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service residing in such county unless:

(a) the applicant resides in the town 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 or fire
department as an enrolled member of such incorporated volunteer fire
company or fire department for at least five years or the applicant has
been certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance service for at least five years. It shall be the
duty and responsibility of the municipality 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 a county provided that the governing body of a city,
village, town, county or school district, after a public hearing, adopts
a local law, ordinance or resolution providing therefor.

4. Application for such exemption shall be filed with the assessor or
other agency, department or office designated by the municipality
offering such exemption on or before the taxable status date on a form
as prescribed by the commissioner.

5. Incorporated volunteer fire companies, fire departments and
incorporated volunteer ambulance services shall file lists of its
enrolled members eligible for the exemption provided by this section
with the assessor or other agency, department or office designated by
the municipality offering such exemption on or before the taxable status
date on a form as prescribed by the commissioner.

6. 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.

7. (a) For the purposes of this section, title to that portion of real
property owned by a cooperative apartment corporation in which a
tenant-stockholder of such corporation resides and which is represented
by his share or shares of stock in such corporation as determined by its
or their proportional relationship to the total outstanding stock of the
corporation, including that owned by the corporation, shall be deemed to
be vested in such tenant-stockholder.

(b) That proportion of the assessment of such real property owned by a
cooperative apartment corporation determined by the relationship of such
real property vested in such tenant-stockholder to such entire parcel
and the building thereon owned by such cooperative apartment corporation
in which such tenant-stockholder resides shall be subject to exemption
from taxation pursuant to this section and any exemption so granted
shall be credited by the appropriate taxing authority against the
assessed valuation of such real property. Upon the completion of the
final assessment roll, or as soon thereafter as is practicable, the
assessor shall forward to the cooperative apartment corporation a
statement setting forth the exemption attributable to each eligible
tenant-stockholder. The reduction in real property taxes realized
thereby shall be credited by the cooperative apartment corporation
against the amount of such taxes otherwise payable by or chargeable to
such tenant-stockholder.

(c) Every cooperative apartment corporation, upon receiving an
exemption pursuant to this section, shall provide to each eligible
tenant-stockholder a written statement detailing how the exemption is
being credited to such eligible tenant-stockholder no later than sixty
days after such cooperative apartment corporation receives such
exemption.

(d) Real property may be exempt from taxation pursuant to this
subdivision by a municipality in which such property is located only if
the governing board of such municipality, after public hearing, adopts a
local law, ordinance or resolution providing therefor.

* NB There are 7 § 466-c's

* NB Repealed December 9, 2025