* § 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 thirty-one thousand inhabitants but
less than thirty-two thousand five hundred inhabitants, as determined in
accordance with the latest decennial federal 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, county or
school district purposes, exclusive of special assessments, provided
that the governing body of a city, village, town, county or school
district, 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, village or school
district 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 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 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
offering such exemption on or before the taxable status date on a form
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 due to the receipt of a tax
exemption provided pursuant to the provisions of this section.

* NB There are 4 § 466-e's

* NB Repealed December 9, 2025