RP-466-e [Schenectady] (1/07)
NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR VOLUNTEER FIREFIGHTERS /
VOLUNTEER AMBULANCE WORKERS EXEMPTION
(For Use in Schenectady 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 the 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 in Schenectady County:
Street address
City/Town
Village (if any)
Fire District (if any)
School District
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-e [Schenectady] (1/07)
NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR VOLUNTEER FIREFIGHTERS /
VOLUNTEER AMBULANCE WORKERS EXEMPTION
(For Use in Schenectady 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 the 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 in Schenectady County:
Street address
City/Town
Village (if any)
Fire District (if any)
School District
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.
2
RP-466-e [Schenectady] (1/07)
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
Clear Form
INSTRUCTIONS FOR APPLICATION FOR VOLUNTEER FIREFIGHTERS /
VOLUNTEER AMBULANCE WORKERS EXEMPTION IN SCHENECTADY COUNTY
Authorization for exemption: Section 466-e of the Real Property Tax Law authorizes the governing body of a
county, town, village, fire district or school district in a county having a population of between 146,000 and
150,000 according to the latest federal decennial census (only Schenectady 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, city, town, village, fire district 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 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, 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 towns within
Schenectady County is March 1. Taxable status date for most villages which assess is January 1, but the village
clerk should be consulted for variations. Taxable status dates in cities is governed by city charter. 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 the
county, town, village, fire district 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
Fire District
School District
__________________________________________
_____________________
Assessor’s signature
Date
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