County Index Numbers

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

SectionRequirement
466-aProperty 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-bProperty 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-cProperty 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-cProperty 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-cProperty 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-cProperty 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-cProperty 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-cProperty 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-cProperty 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-dProperty 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-dProperty 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-dProperty 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-dProperty 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-eProperty 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-eProperty 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-eProperty 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-eProperty 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-fProperty 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-fProperty 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-fProperty 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-fProperty 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-gProperty 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-gProperty 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-hProperty 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-iProperty 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-jProperty 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-kProperty 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.
https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec466_a.htm