* § 466-e. Volunteer firefighters and volunteer ambulance workers;
certain county. 1. Real property owned by an enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service or such enrolled member and spouse residing
in any county having a population of more than one hundred forty-six
thousand inhabitants but less than one hundred fifty thousand
inhabitants, determined in accordance with the latest federal dicennial
census, shall be exempt from taxation to the extent of ten percent of
the assessed value of such property for city, village, town, part town,
special district, school district, fire district or county purposes,
exclusive of special assessments, provided that the governing body of a
city, village, town, school district, fire district or county, after a
public hearing, adopts a local law, ordinance or resolution providing
therefor; provided further, however, that such exemption shall in no
event exceed three thousand dollars multiplied by the latest state
equalization rate for the assessing unit in which such real property is
located.

2. Such exemption shall not be granted to an enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service residing in such county unless:

(a) the applicant resides in the city, town or village which is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service;

(b) the property is the primary residence of the applicant;

(c) the property is used exclusively for residential purposes;
provided however, that in the event any portion of such property is not
used exclusively for the applicant's residence but is used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided by this
section; and

(d) the applicant has been certified by the authority having
jurisdiction for the incorporated volunteer fire company or fire
department as an enrolled member of such incorporated volunteer fire
company or fire department for at least five years or the applicant has
been certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance service for at least five years. It shall be the
duty and responsibility of the municipality, school district and/or fire
district which adopts a local law, ordinance or resolution pursuant to
this section to determine the procedure for certification.

3. Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who accrues more
than twenty years of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service, shall be granted
the ten percent exemption as authorized by this section for the
remainder of his or her life as long as his or her primary residence is
located within such county provided that the governing body of a city,
village, town, school district, fire district or county, after a public
hearing, adopts a local law, ordinance or resolution providing therefor.

4. Application for such exemption shall be filed with the assessor or
other agency, department or office designated by the municipality,
school district and/or fire district offering such exemption on or
before the taxable status date on a form as prescribed by the
commissioner.

5. No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under the
provisions of this article on the effective date of this section shall
suffer any diminution of such benefit because of the provisions of this
section.

* NB There are 4 § 466-e's

* NB Repealed December 9, 2025