Exemption Administration Manual, Part 2: Private Community Service and Social Organizations—Section 4.05 - RPTL Section 464(1): Incorporated Associations of Volunteer Firemen
Assessor Manuals
Section 4.05 - RPTL Section 464(1): Incorporated Associations of Volunteer Firemen
Exemption code(s):
46450
Year originally enacted:
Before 1896
Related statutes:
None
Summary:
Real property that (1) is owned by an incorporated association of present or former volunteer firemen, other than a business corporation, and (2) is occupied and used exclusively by that association is exempt from taxation but liable for special ad valorem levies and special assessments. The exemption also applies if the property is leased under certain conditions to the city, town, village, school district, or fire district in which the property is located (see Property Use Requirements below). The amount of the exemption is limited to $20,000 of assessed value.
Eligibility requirements
Ownership requirements
Property must be owned by an incorporated association of current or former volunteer firemen; the association must not be organized as a business corporation.
Property location requirements:
None.
Property use requirements:
The following are eligible property uses:
- Exclusive occupancy and use by the association of volunteer firemen.
- Exclusive occupancy and use by the city, town, village, or fire district in which the property is located for fire department purposes or for social and recreational purposes by the firemen and residents of the municipality, provided that the rental paid to the owner does not exceed the carrying, maintenance, and depreciation charges of the property.
- Exclusive occupancy and use by the school district in which the property is located for school district purposes, provided that the rent paid to the owner does not exceed the carrying, maintenance, and depreciation charges of the property.
Certification by state or local government:
None required.
Required construction start date or other time requirement:
None.
Local option
No.
Limitation on exemption
| General municipal taxes | School district taxes | Special ad valorem tax | Special assessments | ||
|---|---|---|---|---|---|
| 1. Amount | $20,000 of assessed value | $20,000 of assessed value | No exemption allowed | No exemption allowed | |
| 2. Duration | No limit | No limit | No exemption allowed | No exemption allowed | |
| 3. Taxing Jurisdiction | a. County or Special County Districts | Ex | NA | Tax | Tax |
| b. City | Ex | NA | NA | Tax | |
| c. Town or Town Special District | Ex | NA | Tax | Tax | |
| d. Village | Ex | NA | NA | Tax | |
| e. School District | NA | Ex | NA | NA | |
| Ex-Exempt Tax-Taxable NA-Not Applicable | |||||
Payments in lieu of taxes:
None required.
Calculation of exemption
General municipal and school district taxes:
Up to $20,000 of assessed value.
Special ad valorem levies and special assessments:
No exemption allowed.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 46450 |
Assessment roll section(s):
Taxable (ARLM Section 1).
Note: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
Filing requirements (owner or occupant of property)
None.
Reporting requirements (assessor)
None.
Similar exemptions
| Subject | Statute |
|---|---|
| Incorporated volunteer fire companies or departments | RPTL §464(2) |
| Volunteer firemen and fire companies in villages | RPTL §466 |
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