Legislation
SECTION 466-F*5
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 2
* § 466-f. Un-remarried spouses of volunteer firefighters or volunteer
ambulance workers killed in the line of duty. Any local law or ordinance
adopted pursuant to sections four hundred sixty-six, four hundred
sixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, four
hundred sixty-six-d, or four hundred sixty-six-e of this title may be
amended, or a local law, ordinance or resolution may be adopted to
continue any exemption claimed under such statutes by an enrolled member
of an incorporated volunteer fire company, fire department, or
incorporated voluntary ambulance service, to such deceased enrolled
member's un-remarried spouse if such member is killed in the line of
duty; provided, however, that:
1. such un-remarried spouse is certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service as an
un-remarried spouse of an enrolled member of such incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service who was killed in the line of duty, and
2. such deceased volunteer had been an enrolled member for at least
five years, and
3. such deceased volunteer had been receiving the exemption prior to
his or her death.
* NB There are 5 § 466-f's
* NB Repealed December 9, 2025
ambulance workers killed in the line of duty. Any local law or ordinance
adopted pursuant to sections four hundred sixty-six, four hundred
sixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, four
hundred sixty-six-d, or four hundred sixty-six-e of this title may be
amended, or a local law, ordinance or resolution may be adopted to
continue any exemption claimed under such statutes by an enrolled member
of an incorporated volunteer fire company, fire department, or
incorporated voluntary ambulance service, to such deceased enrolled
member's un-remarried spouse if such member is killed in the line of
duty; provided, however, that:
1. such un-remarried spouse is certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service as an
un-remarried spouse of an enrolled member of such incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service who was killed in the line of duty, and
2. such deceased volunteer had been an enrolled member for at least
five years, and
3. such deceased volunteer had been receiving the exemption prior to
his or her death.
* NB There are 5 § 466-f's
* NB Repealed December 9, 2025