Legislation
SECTION 466-H*2
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 2
* § 466-h. Un-remarried spouses of deceased volunteer firefighters or
volunteer ambulance workers. 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,
four hundred sixty-six-e, four hundred sixty-six-f or four hundred
sixty-six-g of this title may be separately amended, or a local law,
ordinance or resolution may be separately adopted to continue an
exemption or reinstate a pre-existing exemption to an un-remarried
spouse of a deceased enrolled member of an incorporated volunteer fire
company, fire department, or incorporated voluntary ambulance service;
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 a deceased enrolled member of such incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, and
2. such deceased volunteer had been an enrolled member for at least
twenty years, and
3. such deceased volunteer and un-remarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
* NB There are 2 § 466-h's
* NB Repealed December 9, 2025
volunteer ambulance workers. 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,
four hundred sixty-six-e, four hundred sixty-six-f or four hundred
sixty-six-g of this title may be separately amended, or a local law,
ordinance or resolution may be separately adopted to continue an
exemption or reinstate a pre-existing exemption to an un-remarried
spouse of a deceased enrolled member of an incorporated volunteer fire
company, fire department, or incorporated voluntary ambulance service;
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 a deceased enrolled member of such incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, and
2. such deceased volunteer had been an enrolled member for at least
twenty years, and
3. such deceased volunteer and un-remarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
* NB There are 2 § 466-h's
* NB Repealed December 9, 2025