§ 466-l. Extension of benefits. Any governing body of a city, village,
town, county, or school district that has provided a real property tax
exemption to volunteer firefighters and volunteer ambulance workers
serving the municipality in which they reside as authorized by this
chapter, notwithstanding any provision of this title to the contrary, is
hereby authorized to adopt a local law or resolution to extend such real
property tax exemption to any volunteer firefighter or volunteer
ambulance worker who provides such volunteer services to a neighboring
city, village, town, county, or school district.