New York Consolidated Laws
N.Y. Insurance Law § 9104 (2026)
Fire insurance premium tax on foreign and alien insurers
✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 9104. Fire insurance premium tax on foreign and alien insurers. (a) Except in the cities of New York and Buffalo, there shall be paid by every foreign and alien fire insurance corporation, association or individuals which insure property against loss or damage by fire, except foreign mutual fire insurance companies, on or before the first day of March the sum of one dollar and eighty cents upon the hundred dollars, and at that rate, upon the amount of all premiums which during the year, or part of a year, ending on the last preceding thirty-first day of December, shall have been received by any such insurer for any insurance against loss or damage by fire written by it upon property situated within each city, village, fire district, or fire alarm district, or fire protection district to: (1) the treasurer or other fiscal officer of the fire department affording fire protection in such city, village, fire district, fire alarm district, or fire protection district, or (2) if any such fire department does not have a treasurer or other fiscal officer then to the fiscal officer of the authorities having jurisdiction and control of such fire department, or (3) to such other person or entity as shall be designated in any special law to receive the premium tax, and (4) if such payment is made to the treasurer or other fiscal officer of a fire department or fiscal officer of authorities having jurisdiction and control of such fire department, such treasurer or fiscal officer shall on or before the fifteenth day of March in each year distribute the amount so received to the fire companies constituting the fire department if such fire department is constituted of more than one fire company. (b) There shall also be paid to the treasurer of the Firemen's Association of the State of New York, on or before the first day of March in each year, by each such insurer, for the support and maintenance of the firemen's home at Hudson, New York, the sum of twenty cents upon the hundred dollars, and at that rate, upon the amount of all premiums upon which a fire insurance premium tax is payable as aforesaid. (c) Each insurer required to pay a tax pursuant to this section shall, at the time of paying such tax, file with the person to whom the tax is required to be paid a report, subscribed and affirmed by the person making it as true under the penalties of perjury, setting forth the aggregate amount of premiums upon which the tax is payable. (d) Corporations, associations or individuals required to pay a fire insurance premium tax by this section may elect to pay such tax to the superintendent, which shall be distributed by him as prescribed in this section, except that such distribution shall be made with the distribution required by section nine thousand one hundred five of this article after adding any earnings and deducting the expenses as specified in such section. (e) Every agent for any such insurer writing a policy of fire insurance upon property in this state shall report to the insurer the name of the city, village, fire district or fire alarm district or fire protection district in which the property insured is situated, and, if the property insured is situated in territory not protected by any fire department or fire company, that fact shall be reported. (f) Except as otherwise provided in any special law, and except as to the Firemen's Association of the State of New York, such tax shall be used for the benefit of, as determined by the members thereof: (1) the fire company receiving the same, but this shall not preclude the payment by a fire company of all or a part of such tax so received to the fire department of which it is a part, or (2) the fire department when such tax is not required under paragraph four of subsection (a) of this section to be distributed to fire companies. (g) The provisions of this section shall not be changed, modified or amended by any charter, local law, ordinance, resolution or regulation. (h) Those provisions of subsections (a) and (e) of this section which require the determination of the city, village, fire district, fire alarm district or fire protection district within which an insured property is located shall not apply to policies which insure motor vehicles, provided that: (1) the insurer allocates the tax to be paid on fire premiums received from such policies by city, village, fire district, fire alarm district or fire protection district using a percentage of allocation which is based upon the amounts of tax to be paid on all other fire premiums; and (2) the insurer has received the approval of the superintendent to use this percentage of allocation.
Notes of Decisions
Cited in 16
cases, 1985–2020 · leading case: Town of Mamaroneck Prof'l Firefighters Ass'n, Local 898 v. Volunteer & Exempt Firemen's Benevolent Ass'n, 292 A.D.2d 375 (N.Y. App. Div. 2d Dep't 2002).
Town of Mamaroneck Prof'l Firefighters Ass'n, Local 898 v. Volunteer & Exempt Firemen's Benevolent Ass'n, 292 A.D.2d 375 (N.Y. App. Div. 2d Dep't 2002). “In an action, inter alia, for a judgment declaring that the plaintiffs are entitled to a share of the proceeds of taxes collected pursuant to Insurance Law §§ 9104 and 9105, the plaintiffs appeal from an order and judgment (one paper) of the Supreme Court, Westchester County…”
City of Poughkeepsie v. Poughkeepsie Associated Fire Dep't, 125 A.D.2d 522 (N.Y. App. Div. 2d Dep't 1986). “Ordered that the order is modified, by adding a provision declaring that the chief financial officer of the City of Poughkeepsie is the proper recipient of the future proceeds to which the firefighters of the City of Poughkeepsie are entitled, generated pursuant to Insurance Law…”
MacIsaac v. City of Poughkeepsie, 158 A.D.2d 140 (N.Y. App. Div. 3d Dep't 1990). “The new local law, inter alia, authorized the city’s chief fiscal officer to spend the tax proceeds *142 generated by Insurance Law §§ 9104 and 9105 1 for, inter alia, acquisition, construction and maintenance of firehouses and the purchase and care of the requisite vehicles and…”
Hahn v. Garrett, 27 A.D.3d 1103 (N.Y. App. Div. 4th Dep't 2006). “Howk, as Treasurer of the Brighton Fire District, pursuant to Insurance Law §§ 9104 and 9105. Those sections “provide that foreign and alien fire insurance companies and mutual fire insurance companies must pay a 2% tax on the amount of all premiums for insurance against loss or…”
Watt v. Richardson, 6 A.D.3d 1117 (N.Y. App. Div. 4th Dep't 2004). “*1118 It is hereby ordered that the judgment so appealed from be and the same hereby is unanimously modified on the law by granting judgment in favor of defendants as follows: “It is adjudged and declared that plaintiffs are not entitled to a share of the proceeds of the…”
Krol v. Potter, 106 A.D.3d 1440 (N.Y. App. Div. 2013). “Defendant City of Oneida receives certain fire insurance premium tax monies collected pursuant to Insurance Law §§ 9104 and 9105, and it has historically distributed them equally to the Oneida Firemen’s Benevolent Association (hereinafter OFBA) and the Oneida Citizens Hose…”
Van Orman v. Slade, 126 A.D.2d 282 (N.Y. App. Div. 3d Dep't 1987). “Insurance Law §§ 9104 and 9105 impose upon foreign carriers and foreign mutual fire insurance carriers a 2% tax on premiums collected to be paid back to the fiscal authorities in the fire departments of the various municipalities wherein the foreign carriers provide fire…”
Pillig v. Strange, 239 A.D.2d 568 (N.Y. App. Div. 2d Dep't 1997). “Insurance Law §§ 9104 and 9105 provide that foreign and alien fire insurance companies and mutual fire insurance companies must pay a 2% tax on the amount of all premiums for insurance against loss or damage by fire, and that the money generated by the tax "shall * * * [be]…”
Volunteer & Exempt Firemen's Ass'n v. Local 1588 of the Prof'l Firefighters Ass'n, 82 A.D.3d 876 (N.Y. App. Div. 2d Dep't 2011). “*877 The Insurance Law imposes a 2% tax on fire insurance premiums paid to foreign and alien insurance companies (see Insurance Law § 9104) and to foreign mutual fire insurance companies (see Insurance Law § 9105) on property located within the State of New York.”
Renn v. Kimbark, 115 A.D.2d 112 (N.Y. App. Div. 3d Dep't 1985). “Under Insurance Law former §§ 553 and 554 (renum Insurance Law §§ 9104, 9105) and its predecessor statutes, beginning in 1849, a percentage tax had been levied upon premiums paid to foreign insurance companies for fire insurance on properties in each city, village and fire…”
Hennessy v. G.S. Mink Steamer & T. Claxton Hose Co. No. 2, 182 A.D.3d 830 (N.Y. App. Div. 3d Dep't 2020). “The City receives fire insurance premium tax monies collected pursuant to Insurance Law §§ 9104 and 9105 and distributes them equally to the Union and each volunteer company.”
Montesano v. Madison, 81 A.D.3d 1412 (N.Y. App. Div. 4th Dep't 2011). “, the proceeds of a tax imposed on premiums collected by certain foreign and alien insurers doing business in New York (see Insurance Law §§ 9104, 9105). Supreme Court thereafter appointed a referee to conduct a hearing and to determine the amount of the 2% fund received by the…”
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