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Assessor Manuals, Exemption Administration: RPTL Section 466-a, 466-b, 466-c, 466-d, 466-e, 466-f, 466-g, 466-h, 466-i, 466-j, 466-k

On December 9, 2025, all of these exemption statutes will be repealed. Any taxing jurisdiction offering one of these exemptions must adopt a local law, ordinance or resolution no later than December 9, 2025 to conform to the new statewide exemption statute—RPTL section 466-a as enacted by Chapter 670 of the Laws of 2022.

Exemption Administration Manual—Part 1: Residential—Other than multiple dwellings

Section 4.01—RPTL Section 466-a, 466-b, 466-c, 466-d, 466-e, 466-f, 466-g, 466-h, 466-i, 466-j, 466-k: Volunteer Firefighters and Ambulance Workers in Certain Counties

Exemption codes
Section Code
466-c (Nassau County) 4164 _
466-c (Suffolk County) 4164 _
466-d (Westchester County) 4164 _
466-f (Montgomery County) 4164 _
466-j (Clinton County) 4164 _
466-k (Monroe County) 4164_
466-a (Rockland and Steuben Counties) 4166 _
466-b (Chautauqua and Oswego Counties) 4167 _
466-c (Cattaraugus County) 4168 _
466-c (Dutchess County) 4168 _
466-c (Erie County) 4168 _
466-c (Wyoming County) 4168 _
466-d (Niagara County) 4168 _
466-e (Oneida County) 4168 _
466-g (Saratoga County) 4168 _
466-c (Putnam County) 4169 _
466-d (Columbia County) 4169 _
466-d (Orleans County) 4169 _
466-e (Lewis County) 4169 _
466-e (Schenectady County) 4169 _
466-e (Schoharie County) 4169 _
466-f (Jefferson and St. Lawrence Counties) 4169 _
466-f (Orange County) 4169 _
466-f (Sullivan County) 4169 _
466-g (Onondaga County) 4169 _
466-h (Ulster County) 4169 _
466-i (Albany County) 4169 _
 Year originally enacted
Section Year
466-a (Rockland County) 1999
466-b (Chautauqua County) 2000
466-a (Steuben County) 2002
466-b (Oswego County) 2002
466-c (Dutchess County) 2002
466-c (Erie County) 2002
466-c (Nassau County) 2002
466-c (Putnam County) 2002
466-c (Suffolk County) 2002
466-c (Wyoming County) 2002
466-d (Columbia County) 2003
466-d (Niagara County) 2003
466-d (Orleans County) 2003
466-d (Westchester County) 2003
466-c (Cattaraugus County) 2004
466-e (Lewis County) 2004
466-e (Oneida County) 2004
466-e (Schenectady County) 2004
466-e (Schoharie County) 2004
466-f (Jefferson County) 2005
466-f (Montgomery County) 2005
466-f (Orange County) 2005
466-f (St. Lawrence County) 2005
466-f (Sullivan County) 2005
466-g (Onondaga County) 2005
466-g (Saratoga County) 2005
466-h (Ulster County) 2006
466-i (Albany County) 2007
466-j (Clinton County) 2010
466-k (Monroe County) 2021

Related statutes:

None.

Summary:

If allowed by local option, the primary residence owned by an enrolled member of an incorporated volunteer fire company, fire department, or ambulance service is partially exempt from general municipal taxes and special ad valorem levies so long as the property owner has been such a member for at least five years (two years in Monroe County).  At further local option, the exemption may be granted for the life of an enrolled member who has accrued at least 20 years of active service.  Local option to exempt school districts is allowed in all counties eligible for this exemption except in Cattaraugus, Chautauqua, Dutchess, Erie, Niagara, Oneida, Oswego, Rockland, Saratoga, Steuben and Wyoming counties. Local option to extend the exemption to the unremarried spouse of a deceased member of a volunteer fire company or ambulance company having at least 20 years of active service is allowed in all counties eligible for this exemption except in Albany, Clinton, Monroe and Ulster counties, and an additional local option to extend the exemption to the unremarried spouse of a member of a volunteer fire company or volunteer ambulance service killed in the line of duty is allowed in all counties eligible for this exemption, except in Albany, Clinton, Jefferson, Montgomery, Monroe, Onondaga, Orange, St. Lawrence, Saratoga, Sullivan, and Ulster counties.  No exemption is allowed for special assessments in any of the applicable counties.  The amount of exemption is limited to 10 percent of the assessed value of the property up to a maximum of $3,000 multiplied by the latest state equalization rate, except in Clinton, Montgomery, Monroe, Nassau, Suffolk, and Westchester counties where the exemption is limited to 10 percent of the assessed value of the property without any specified dollar limit.  The exemption may be granted in addition to any other exemption authorized by law.  Volunteer firefighters receiving exemption from village taxes under RPTL §466 shall not suffer any reduced benefit because they receive this exemption.  (This exemption is currently applicable only within the following counties: Rockland and Steuben Counties (§466-a), Chautauqua and Oswego Counties (§466-b), Cattaraugus County (§466-c), Dutchess County (§466-c), Erie County (§466-c), Nassau County (§466-c), Putnam County (§466-c), Suffolk County (§466-c), Wyoming County (§466-c),  Columbia County (§466-d), Niagara County (§466-d), Orleans County (§466-d), Westchester County (§466-d), Lewis County (§466-e), Oneida County (§466-e), Schenectady County (§466-e), Schoharie County (§466-e), Jefferson and St. Lawrence Counties (§466-f), Montgomery County (§466-f), Orange County (§466-f), Sullivan County (§466-f), Onondaga County (§466-g), Saratoga County (§466-g), Ulster County (§466-h), Albany County (§466-i), Clinton County (§466-j) and Monroe County (§466-k)).

Note: On December 9, 2025, all of these exemption statutes will be repealed.  Any taxing jurisdiction offering one of these exemptions must adopt a local law, ordinance or resolution no later than December 9, 2025, to conform to the new statewide exemption statute—RPTL section 466-a as enacted by Chapter 670 of the Laws of 2022.

Eligibility requirements

Ownership requirements:

Property must be owned by an enrolled and certified member of an incorporated volunteer fire company, fire department or ambulance service, except in Suffolk County where otherwise eligible shareholders of a cooperative apartment corporation may also receive the benefit of this exemption.

Property Location Requirements:

The property must also be located in a city, town or village that is served by the incorporated volunteer fire company, fire department, or ambulance service of which the applicant is an enrolled member.

 Location requirements
Section Requirement
466-a Property must be located in a county having a population of more than 261,000 inhabitants, but less than 270,000 inhabitants, as determined by the 1990 federal census, i.e., Rockland County, or located in a county having a population of more than 98,700 inhabitants, but less than 99,000 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Steuben County.
466-b Property must be located in a county having a population of more than 120,000 inhabitants, but less than 141,000 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Chautauqua and Oswego counties.
466-c Property must be located in a county having a population of more than 83,000 inhabitants, but less than 84,500 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Cattaraugus County.
466-c Property must be located in a county having a population of more than 280,000 inhabitants, but less than 280,200 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Dutchess County.
466-c Property must be located in a county having a population of more than 950,000 inhabitants, but less than 960,000 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Erie County.
466-c Property must be located in a county having a population of more than 1,300,000 inhabitants, but less than 1,400,000 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Nassau County. However, such property may not also be located within a city of 1,000,000 or more, i.e., New York City is ineligible for this exemption.
466-c Property must be located in a county having a population of more than 95,000 inhabitants, but less than 96,000 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Putnam County.
466-c Property must be located in a county having a population of more than 1,400,000 inhabitants, but less than 1,500,000 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Suffolk County.
466-c Property must be located in a county having a population of more than 43,400 inhabitants, but less than 43,600 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Wyoming County.
466-d Property must be located in a county having a population of more than 63,000 inhabitants, but less than 63,100 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Columbia County.
466-d Property must be located in a county having a population of more than 218,000 inhabitants, but less than 223,000 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Niagara County.
466-d Property must be located in a county having a population of more than 44,100 inhabitants, but less than 44,600 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Orleans County.
466-d

Property must be located in a county having a population of more than 900,000 inhabitants, but less than 950,000 inhabitants, i.e., Westchester County.

Westchester County volunteer firefighters may not receive this exemption, if they are members of a volunteer fire company serving an area that also encompasses an area served by a fire company having five or more professional firefighters. Likewise, volunteer ambulance workers in Westchester County may not receive this exemption, if they are members of a volunteer ambulance company serving an area that is also served by an ambulance company having five or more professional ambulance workers.

466-e Property must be located in a county having a population of more than 26,000 inhabitants, but less than 27,500 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Lewis County.
466-e Property must be located in a county having a population of more than 225,000 inhabitants, but less than 250,000 inhabitants, as determined by the 2000 federal census, i.e., Oneida County.
466-e Property must be located in a county having a population of more than 146,000 inhabitants, but less than 150,000 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Schenectady County.
466-e Property must be located in a county having a population of more than 31,000 inhabitants, but less than 32,500 inhabitants, as determined by the latest (meaning 2000) federal census, i.e., Schoharie County.
466-f Property must be located in a county having a population of more than 110,000 inhabitants, but less than 113,000 inhabitants as determined by the latest (meaning 2000) decennial census , i.e., Jefferson and St. Lawrence counties.
466-f Property must be located in a county having a population of more than 49,000 inhabitants, but less than 49,500 inhabitants as determined by the latest (meaning 2000) decennial census, i.e., Montgomery County.
466-f Property must be located in a county having a population of more than 300,000 inhabitants, but less than 350,000 inhabitants as determined by the latest (meaning 2000) decennial census, i.e., Orange County.
466-f Property must be located in a county having a population of more than 73,000 inhabitants, but less than 74,000 inhabitants as determined by the latest (meaning 2000) decennial census, i.e., Sullivan County.
466-g Property must be located in a county having a population of more than 458,000 inhabitants, but less than 460,000 inhabitants as determined by the latest (meaning 2000) decennial census, i.e., Onondaga County.
466-g Property must be located in a county having a population of more than 200,600 inhabitants, but less than 205,000 inhabitants as determined by the latest (meaning 2000) decennial census, i.e., Saratoga County.
466-h Property must be located in a county having a population of more than 175,000 inhabitants, but not more than 180,000 inhabitants as determined by the latest (meaning 2000) decennial census, i.e., Ulster County.
466-i Property must be located in a county having a population of more than 292,000 inhabitants, but not more than 297,000 inhabitants as determined by the latest (meaning 2000) decennial census, i.e., Albany County.
466-j Property must be located in a county having a population of more than 79,000, but not more than 80,000 inhabitants as determined in the latest (meaning 2000) decennial census, i.e., Clinton County.
466-k Property must be located in a county having a population of more than 735,000, but not more than 750,000 inhabitants as determined in the 2010 federal census, i.e., Monroe County.

Property use requirements:

The property must be used exclusively for residential purposes. It must also be the primary residence of the applicant. In the event that a portion of the property is not used exclusively for residential purposes, that portion is not entitled to exemption. In such cases, the assessor may apportion the assessed value and apply the exemption only to the residential portion of the property.

Certification by state or local government:

It is the responsibility of the municipality that adopts the local option exemption to establish procedures for certifying the 2-year, 5-year and/or 20-year membership requirement of the volunteer fireman or ambulance worker.  Additionally, in Suffolk County, the incorporated volunteer fire company, fire department, or ambulance service must provide a list of eligible members to the assessor (or their designee) in each of the municipalities offering this exemption in the county by taxable status date.  Lastly, in Westchester County, an eligible volunteer who becomes permanently disabled due to the exercise of their duties and who is prevented from being certified as an active member is entitled to the annual certification during the period of their disability.

Required construction start date or other time requirement:

Applicant must be certified as an enrolled member of the incorporated volunteer fire company, fire department, or ambulance service for at least five years (two years in Monroe County)Additionally, if allowed by local option, applicants who have been certified as having been enrolled members of an incorporated volunteer fire company, fire department, or ambulance service for at least twenty years are eligible for a lifetime exemption.

In addition, the transition to the new statewide exemption program must be completed by December 9, 2025. For more information, see Transition to new statewide exemption program below.

Local option:

Yes. Each city, county, town, or village may choose whether or not to allow the exemption. This option must be exercised through adoption of a local law, ordinance, or resolution. In all cases, a public hearing must be held prior to adoption of the law, ordinance, or resolution. Each city, county, town or village may also choose to allow a lifetime exemption to applicants who have been certified as enrolled members of an incorporated volunteer fire company, fire department, or ambulance service for at least twenty years.

An additional option to exempt school district taxes exists, except in Cattaraugus, Chautauqua, Dutchess, Erie, Niagara, Oneida, Oswego, Rockland, Saratoga, Steuben, and Wyoming counties. This option must be exercised through adoption of a local resolution after a public hearing has been held. Each school district may also choose to allow a lifetime exemption to applicants who have been certified as enrolled members of an incorporated volunteer fire company, fire department, or ambulance service for at least twenty years.

In Clinton, Montgomery, Schenectady, and Sullivan counties, extending this exemption to fire district special ad valorem levies requires the adoption of a resolution by the fire district board.

Except in Albany, Clinton, Jefferson, Montgomery, Monroe, Onondaga, Orange, St. Lawrence, Saratoga, Sullivan and Ulster counties, municipalities eligible to grant this exemption may by local law or resolution extend this exemption to the unremarried spouse of a member of a volunteer fire company or volunteer ambulance service killed in the line of duty who had been an member of the volunteer fire company or volunteer ambulance service for at least five years, and who also had been receiving the exemption prior to his or her death. 

Lastly, except in Albany, Clinton, Monroe and Ulster counties, municipalities eligible to grant this exemption may by local law or resolution extend this exemption to the unremarried spouse of a deceased member of a volunteer fire company or voluntary ambulance service who had been a member of the volunteer fire company or volunteer ambulance service for at least twenty years, and who also had been receiving the exemption prior to his or her death.

Limitation on exemption:

Counties
1. 466-a (Rockland and Steuben Counties), 466-b (Chautauqua and Oswego Counties), 466-c (Cattaraugus County), 466-c (Dutchess County), 466-c (Erie County), 466-c (Wyoming County), 466-d (Niagara County), 466-e (Oneida County), 466-g (Saratoga County)
2. 466-c (Nassau County), 466-c (Putnam County), 466-c (Suffolk County), 466-d (Columbia County), 466-d (Orleans County), 466-d (Westchester County), 466-e (Lewis County),  466-e (Schenectady County),  466-e (Schoharie County), 466-f (Jefferson and St. Lawrence Counties), 466-f (Montgomery County, 466-f (Orange County), 466-f (Sullivan County), 466-g (Onondaga County), 466-h (Ulster County), 466-i (Albany County), 466-j (Clinton County), 466-k (Monroe County)

Limitation on exemption by amount, duration, and taxing jurisdiction
      General municipal taxes School district taxes Special ad valorem levies Special assessments
1. Amount Yes* Yes* Yes* No exemption allowed
2. Duration No limit Yes* No limit No exemption allowed
3. Taxing Jurisdiction
a. County or County Special Districts Ex** NA Ex** Tax
b. City Ex** NA NA Tax
c. Town or Town Special District Ex** NA Ex** Tax
d. Village Ex** NA NA Tax
e. School District NA Tax Ex* NA
Ex-Exempt      Tax-Taxable      NA-Not Applicable

*See Calculation of Exemption below.
**If allowed by local option.

Payments in lieu or taxes

None required.

Calculation of exemption

General municipal and school district taxes

General municipal taxes:

10% of assessed value up to $3,000 times the latest state equalization rate, except in Clinton, Montgomery, Monroe, Nassau, Suffolk, and Westchester counties where the exemption is 10% of assessed value without any specified dollar limit.

Note: Volunteer firefighters and ambulance workers receiving exemption from village taxes under RPTL 466 shall not suffer any reduced benefit because they receive this exemption.

School district taxes:

In Albany, Columbia, Jefferson, Lewis, Onondaga, Orange, Orleans, Putnam, St. Lawrence, Schenectady, Schoharie, Sullivan, and Ulster counties, 10% of assessed value up to $3,000 times the latest state equalization rate. In Clinton, Montgomery, Monroe, Nassau, Suffolk, and Westchester counties, 10% of assessed value without any specified dollar limit.

Special ad valorem levies and special assessments

Special ad valorem levies:

10% of assessed value up to $3,000 times the latest state equalization rate, except in Clinton, Montgomery, Monroe, Nassau, Suffolk, and Westchester counties where the exemption is 10% of assessed value without any specified dollar limit.

Special assessments:

No exemption allowed.

Coding of exemption on assessment roll:

 Coding of exemption on assessment roll
Code Description of Alternative Codes Possible
4164_ 466-c (Nassau County)
466-c (Suffolk County)
466-d (Westchester County)
466-f (Montgomery County)
466-j (Clinton County)
466-k (Monroe County)
4166_ 466-a (Rockland and Steuben Counties)
4167_ 466-b (Chautauqua and Oswego Counties)
4168_ 466-c (Cattaraugus County)
466-c (Dutchess County)
466-c (Erie County)
466-c (Wyoming County)
466-d (Niagara County)
466-e (Oneida County)
466-g (Saratoga County)
4169_ 466-c (Putnam County)
  466-d (Columbia County)
  466-d (Orleans County)
  466-e (Lewis County)
  466-e (Schenectady County)
  466-e (Schoharie County)
  466-f (Jefferson and St. Lawrence Counties)
  466-f (Orange County)
  466-f (Sullivan County)
  466-g (Onondaga County)
  466-h (Ulster County)
  466-i (Albany County)

Assessment roll section(s):

Taxable (RPS Section 1).

Note: These codes should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.

Filing requirements (owner or occupant of property):

 Filing requirements
Form 466-a, Rockland and Steuben Counties Application for Volunteer Firefighters/ Ambulance Workers Exemption in Certain Counties
Form 466-b, Chautauqua and Oswego Counties Application for Volunteer Firefighters/ Ambulance Workers Exemption in Certain Additional Counties
Form 466-c, Cattaraugus County Application for Volunteer Firefighters/ Ambulance Workers Exemption
Form 466-c, Dutchess County Application for Volunteer Firefighters/ Ambulance Workers Exemption
Form 466-c, Erie County Application for Volunteer Firefighters/Ambulance Workers Exemption
Form 466-c, Nassau County Application for Volunteer Firefighters/Ambulance Workers Exemption
Form 466-c, Putnam County Application for Volunteer Firefighters/Ambulance Workers Exemption
Form 466-c, Suffolk County Application for Volunteer Firefighters/Ambulance Workers Exemption
Note: On or before taxable status date, volunteer fire companies, fire departments and volunteer ambulance services in Suffolk County must file a list of their enrolled members eligible for the exemption using form RP-466-c (Suffolk) Supp (1/03) Report of Enrolled Member of Volunteer Fire Company, Fire Department or Ambulance Service.
Form 466-c, Wyoming County Application for Volunteer Firefighters/Ambulance Workers Exemption
Form 466-d, Columbia County Application for Volunteer Firefighters and Ambulance Workers Exemption
Form RP-466-d, Niagara County Application for Volunteer Firefighters and Ambulance Workers Exemption
Form RP-466-d, Orleans County Application for Volunteer Firefighters and Ambulance Workers Exemption
Form RP-466-d, Westchester County Application for Volunteer Firefighters and Ambulance Workers Exemption
Form RP-466-e, Lewis County Application for Volunteer Firefighters and Ambulance Workers Exemption
Form RP-466-e, Oneida County Application for Volunteer Firefighters and Ambulance Workers Exemption
Form RP-466-e, Schenectady County Application for Volunteer Firefighters and Ambulance Workers Exemption
Form RP-466-e, Schoharie County Application for Volunteer Firefighters and Ambulance Workers Exemption
Form RP-466-f, Jefferson and St. Lawrence Counties: Application for Volunteer Firefighters/Volunteer Ambulance Workers Exemption
Form RP-466-f, Montgomery County Application for Volunteer Firefighters/Volunteer Ambulance Workers Exemption
Form RP-466-f, Orange County Application for Volunteer Firefighters/Volunteer Ambulance Workers Exemption
Form RP-466-f, Sullivan County Application for Volunteer Firefighters/Volunteer Ambulance Workers Exemption
Form RP-466-g, Onondaga County Application for Volunteer Firefighters/Volunteer Ambulance Workers Exemption
Form RP-466-g, Saratoga County Application for Volunteer Firefighters/Ambulance Workers Exemption
Form RP-466-h, Ulster County Application for Volunteer Firefighters/Ambulance Workers Exemption
Form RP-466-i, Albany County Application for Volunteer Firefighters/Ambulance Workers Exemption
Form RP-466-j, Clinton County Application for Volunteer Firefighters/Ambulance Workers Exemption
Form RP-466-k, Monroe County Application for Volunteer Firefighters/Ambulance Workers Exemption

Reporting requirements (assessor):

None.

Transition to new statewide exemption program

On December 9, 2025, all of these exemption statutes will be repealed.  Any taxing jurisdiction offering one of these exemptions must adopt a local law, ordinance or resolution no later than December 9, 2025 to conform to the new statewide exemption statute—RPTL section 466-a as enacted by Chapter 670 of the Laws of 2022.  

Similar exemptions

 Similar exemptions
Subject Statute
Fire patrol and salvage corps RPTL  468
Incorporated associations of volunteer firefighters RPTL  464(1)
Incorporated volunteer fire companies or departments RPTL  464(2)
Volunteer firefighters and fire companies in villages RPTL  466
Volunteer Firefighters and Ambulance Workers (statewide) RPTL  466-a

Exemption application forms

Form RP-466-a (Rockland or Steuben County)
Form RP-466-b (Chautauqua or Oswego County)
Form RP-466-c (Cattaraugus)
Form RP-466-c (Dutchess)
Form RP-466-c (Erie)
Form RP-466-c (Nassau)
Form RP-466-c (Putnam)
Form RP-466-c (Suffolk)
Form RP-466-c (Suffolk) Supp
Form RP-466-c (Wyoming)
Form RP-466-d (Columbia)
Form RP-466-d (Niagara)
Form RP-466-d (Orleans)
Form RP-466-d (Westchester)
Form RP-466-e (Lewis)
Form RP-466-e (Oneida)
Form RP-466-e (Schenectady)
Form RP-466-e (Schoharie)
RP-466-f (Jefferson and St. Lawrence)
RP-466-f (Montgomery)
RP-466-f (Orange)
RP-466-f (Sullivan)
RP-466-g (Onondaga)
RP-466-g (Saratoga)
RP-466-h (Ulster)
RP-466-i (Albany)
RP-466-j (Clinton)
RP-466-k (Monroe)

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