N.Y. Real Prop. Tax Law § 468

§ 468. Fire patrol and salvage corps. Real property owned by a\ncorporation organized to maintain a fire patrol and salvage corps for\nthe public benefit, which property is used exclusively for housing or\nstoring property used exclusively for the purpose of such fire patrol\nand salvage corps, shall be exempt from taxation, provided such property\nis used and such service rendered indiscriminately and without charge\nfor the public benefit; provided, however, that if a portion only of the\nreal property of such a corporation is so used, such portion shall be\nexempt from taxation and the remaining portion shall be subject to\ntaxation.\n