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RP-466-c [Nassau] (9/08)

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

If yes, indicate name of village and last year in which exemption was granted. __________________________

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 NASSAU COUNTY

Authorization for exemption: Section 466-c of the Real Property Tax Law authorizes the governing body of a

county, city, town, village, or school district in a county having a population of between 1,300,000 and 1,400,000

according to the latest federal decennial census (only Nassau 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, 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 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. 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. In towns in Nassau County, taxable

status date is January 2. 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, city, 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. copy of 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

Form Rp-466-C (Nassau) - Application For Volunteer Firefighters / Ambulance Workers Exemption (For Use In Nassau County Only) - 2008 Page 2

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