RP-466-a [Rockland, Steuben] (1/07)
NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR VOLUNTEER FIREFIGHTERS /
AMBULANCE WORKERS EXEMPTION IN CERTAIN COUNTIES
(For use in Rockland or Steuben County Only)
APPLICATION MUST BE FILED WITH YOUR ASSESSOR OR OTHER DESIGNATED
LOCAL OFFICIAL ON OR BEFORE TAXABLE STATUS DATE
Do
not
file application with Office of Real Property Tax Services
1. Name and telephone no. of owner(s) 2. Mailing address of owner(s)
_______________________________________
_______________________________________
Day No. ( ) _________________________
Evening No. ( ) ______________________ E-mail (optional)
3. Location of property: Rockland County Steuben County
Street address
City/Town Village (if any)
Property identification (see tax bill or assessment roll)
Tax map number or section/block/lot:
4. Name of incorporated volunteer fire company, fire department or incorporated volunteer ambulance service:
5. Relationship to incorporated volunteer fire company, fire department or incorporated volunteer ambulance
service indicated in question 4 (see instructions):
a. certified by company, department or service as enrolled member for at least five years;
b. certified by company, department or service as having accrued at least 20 years of active service;
c. un-remarried spouse of deceased enrolled member who received exemption under 5(a) or 5(b) and
who was killed in the same line of duty; or
d. un-remarried spouse of deceased member who received exemption under 5(b).
6. Does the applicant reside in the city, town, or village served by the incorporated volunteer fire company, fire
department or incorporated volunteer ambulance service indicated in question 4?
yes no
7. Is the property the primary residence of the applicant?
yes no
8. Does the applicant or do the applicant and his/her spouse own the property? yes no (attach
proof of ownership.)
9. Is any portion of the property used for other than residential purposes (farming, commercial, vacant land,
professional office, etc.)?
yes no
If yes, explain such use and describe the portion that is so used.
10. Did the applicant previously receive a village tax exemption for service as a volunteer firefighter pursuant to
section 466 of the Real Property Tax Law?
yes no
If yes, indicate name of village and last year in which exemption was granted.
RP-466-a [Rockland, Steuben] (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 /
AMBULANCE WORKERS EXEMPTION IN CERTAIN COUNTIES
Authorization for exemption: Section 466-a of the Real Property Tax Law authorizes the governing body of a
county, city, town or village in a county having a population of between (i) 261,000 and 270,000 according to the
1990 census (only Rockland County satisfies this standard) or (ii) 98,700 and 99,000 according to the latest federal
decennial c ensus (only S teuben C ounty currently sat isfies this st andard) t o partially exe mpt t he residence of a
volunteer firefighter or volunteer ambulance worker. The exemption does not apply to school taxes.
Computation and duration of exemption: The exemption is available only to members of incorporated volunteer
fire companies, fire departments or i ncorporated volunteer am bulance services who have be en certified as being
enrolled members for at least five years. The municipality determines the procedure for certification. In addition,
at local option of the county, town or village, the exemption may be granted for the life of an 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 who 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. T he 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 t axable status date. Taxable s tatus da te in m ost t owns,
including those within Rockland and Steuben Counties, is March 1. Taxable status date in cities is governed by city
charter. Taxable status date for most villages which assess is January 1, but the village clerk should be consulted
for v ariations. P roof o f c ertification of e nrolled m embership i n t he f ire company or de partment o r a mbulance
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 the county, city, town or village authorizing the exemption. Proof of ownership of the property
needs to be filed with the owner’s initial application. T he assessor may request proof of primary r esidence (e.g.
voter’s registration, tax return).
ASSESSOR’S USE
1. Date application filed: 2. Taxable status date:
3. Action on application: Approved or Disapproved
4. Amount of exemption:
County: City/Town: Village:
Assessor’s signature Date
Clear Form