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RP-466-d [Westchester] (9/08 [rev.])

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 WESTCHESTER COUNTY

Authorization for exemption: Section 466-d 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 900,000 and 950,000

according to the latest federal decennial census (only Westchester County currently satisfies this standard) to

partially exempt the residence of a volunteer firefighter or volunteer ambulance worker. The firefighters exemption

does not apply if the area served by the company encompasses an area served by five or more professional

firefighters. The ambulance workers exemption does not apply if the area served by the company encompasses an

area served by five or more professional ambulance workers.

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. Any

volunteer firefighter or volunteer ambulance worker who is permanently disabled due to the exercise of his or her

duties and is prevented from being certified as an active service member is entitled to such certification during the

period of such disability. 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 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. 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. Westchester County towns have either a

May 1 or June 1 taxable status date; contact the assessor. Taxable status dates in cities is governed by city charter.

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 disabled status, if applicable, 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. 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-D [westchester] - Application For Volunteer Firefighters / Ambulance Workers Exemption - 2008 Page 2

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