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

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RP-466-d [Niagara] (9/08)
2
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
Clear Form
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

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