RP-466-c [Suffolk] (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 SUFFOLK COUNTY
Authori
zation 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 1,400,000 and 1,500,000
according to the latest federal decennial census (only Suffolk 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 incorporated volunteer ambulance services who have been 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, village or school district, 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 town 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.
Municipalities which offer the exemption may also choose to offer it to otherwise qualifying volunteer
firefighters/ambulance workers who are tenant-stockholders of a cooperative apartment corporation. The
percentage of exemption to which the volunteer member is entitled will be applied to the percentage of the total
assessed value of the entire parcel that represents the tenant-stockholder’s percentage of ownership of the stock of
the corporation.
The exemption equals 10 percent of the assessed value of the property. For village tax purposes, where the
property previously received the $500 exemption authorized by section 466 of the Real Property Tax Law, the
minimum exemption is $500.
Place and time of filing application: The application must be filed annually in the assessor’s office (or other
official as designated by the municipality) on or before taxable status date. Taxable status date in most towns,
including those within Suffolk 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 year shall be as required by the county, town, village or school district authorizing the
exemption. Proof 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: City/Town:
Village: School District:
Assessor’s signature Date