N.Y. Real Prop. Tax Law § 466

§ 466. Volunteer firefighters and fire companies in villages. Upon the\nadoption of a proposition therefor by the qualified voters of a village,\nthe real property owned by a volunteer member of the village fire\ndepartment and the real property owned by any volunteer fire company in\nthe village shall be exempt from taxation for village purposes to the\nextent of five hundred dollars in addition to any other exemption\nauthorized by law.\n