2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) PRIVATE PROPERTY
468 - Fire patrol and salvage corps.

  468.    Fire  patrol  and  salvage  corps. Real property owned by a
  corporation organized to maintain a fire patrol and  salvage  corps  for
  the  public  benefit,  which property is used exclusively for housing or
  storing property used exclusively for the purpose of  such  fire  patrol
  and salvage corps, shall be exempt from taxation, provided such property
  is  used  and  such service rendered indiscriminately and without charge
  for the public benefit; provided, however, that if a portion only of the
  real property of such a corporation is so used, such  portion  shall  be
  exempt  from  taxation  and  the  remaining  portion shall be subject to
  taxation.