RP-466-c [Putnam] (1/07) 2
CERTIFICATION
I certify that all statements made on this application are true and correct.
Signature of applicant (and spouse, if spouse also owns property)
__________________________________________/__________________________________ (_____________)
Date
INSTRUCTIONS FOR APPLICATION FOR VOLUNTEER FIREFIGHTERS /
VOLUNTEER AMBULANCE WORKERS EXEMPTION IN PUTNAM COUNTY
Authorization for exemption: Section 466-c of the Real Property Tax Law authorizes the governing body of a
county, town, village or school district in a county having a population of between 95,000 and 96,000 according to
the latest federal decennial census ( only P utnam County currently satisfies this standard) to partially exempt the
residence of a volunteer firefighter or volunteer ambulance worker.
Computation and duration of exemption: The exemption is available only to members of incorporated volunteer
fire companies, fire departments or i ncorporated volunteer ambulance se rvices who have been certified as being
enrolled members for at least five years. The municipality determines the procedure for certification. In addition,
at l ocal op tion o f t he c ounty, t own, v illage or s chool di strict, t he e xemption m ay be granted f or t he l ife of a n
enrolled member who has accrued more than 20 years of active service. At further local option, the exemption is
also available to the un-remarried spouse of an enrolled member who was receiving the exemption when he or she
was killed in the line of duty. In addition, at local option, the exemption may be continued or reinstated for the un-
remarried spouse of an enrolled member accrued at least 20 years of active service and was receiving the exemption
prior to his or her death.
The exemption may be granted only to applicants who reside in the city, town or village served by the fire
company, fire department or ambulance service. The exemption is available only to the primary residence of the
applicant and only to property (or the portion thereof) exclusively used for residential purposes.
The exemption equals 10 percent of the assessed value of the property to a maximum of $3,000 multiplied
by the latest state equalization rate for the assessing unit in which the property is located. However, for village tax
purposes, w here the pr operty p reviously r eceived the $50 0 e xemption a uthorized by s ection 466 o f the R eal
Property Tax Law, the minimum exemption is $500.
Place and time of filing application: The a pplication m ust b e f iled annually i n the a ssessor’s o ffice ( or ot her
official as de signated by t he municipality) on or before taxable status date. Taxable s tatus date in towns within
Putnam County is March 1. Taxable status date for most villages which assess is January 1, but the village clerk
should be consulted for variations. Proof of certification of enrolled membership in the fire company or department
or ambulance service or status as un-remarried spouse of enrolled member killed in the line of duty or who served
20 years shall be as required by t he county, town, village or school di strict authorizing t he exemption. P roof of
ownership of the property needs to be filed with the owner’s initial application. The assessor may request proof of
primary residence (e.g. voter's registration, tax return).
FOR ASSESSOR’S USE
1. Date application filed: ______________ 2. Taxable status date: ______________
3. Action on application: Approved or Disapproved
4. Amount of exemption:
County Town Village School District
_______________________________________________ _____________________
Assessor’s signature Date