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N.Y. RPT Law § 468

This is the official text of N.Y. RPT Law § 468, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.

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Fire patrol and salvage corps

Official statutory text

§ 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

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.