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RP-466-d [Niagara] (9/08)

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 NIAGARA COUNTY

Authorization for exemption: Section 466-d of the Real Property Tax Law authorizes the governing

body of a county, city, town, or village in a county having a population of between 218,000 and 223,000

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

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

does not apply to school taxes.

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, or village, 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

most towns, including those within Niagara County, is March 1. 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 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, or village 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

__________________________________________

_____________________

Assessor’s signature

Date

Form Rp-466-D [niagara] - Application For Volunteer Firefighters / Ambulance Workers Exemption - 2008 Page 2

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