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RP-466-c [Putnam] (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

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 Putnam 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 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

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 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

Town

Village

School District

_______________________________________________

_____________________

Assessor’s signature

Date

Form Rp-466-C - Application For Volunteer Firefighters / Volunteer Ambulance Workers Exemption (For Use In Putnam County Only) 2007 Page 2

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