§ 466-m. Ocean rescue squad members in certain municipalities. 1. (a)
Real property owned by an enrolled member of an ocean rescue squad, or
such enrolled member and spouse, residing in a town with a population
between sixty-nine thousand and sixty-nine thousand fifty according to
the two thousand twenty census shall be exempt from taxation to the
extent of up to 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.

(b) For the purposes of this section, an ocean rescue squad shall mean
an entity that has been deemed as an emergency rescue squad and first
aid squad by resolution of the governing body of each municipality,
pursuant to state law or special act of the legislature.

2. Such exemption shall not be granted to an enrolled member of an
ocean rescue squad residing in such town unless:

(a) the applicant resides in the city, town or village which is served
by such ocean rescue squad;

(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 ocean rescue squad, as determined by the governing
body of a city, village, town, school district, fire district or county;
provided, however, that such governing body shall establish a minimum
service requirement for each applicant between two years of service and
five years of service. It shall be the duty and responsibility of the
governing body of each municipality to determine the procedure for
certification.

3. Any enrolled member of an ocean rescue squad who accrues more than
twenty years of active service and is so certified by the authority
having jurisdiction for such ocean rescue squad, shall be granted the
ten percent exemption as authorized by this section for the remainder of
such member's life as long as such member's primary residence is located
within such applicable town provided that the governing body of each
municipality, after a public hearing, adopts a local law, ordinance or
resolution providing therefor.

4. Un-remarried spouses of ocean rescue squad members killed in the
line of duty. Any local law or ordinance adopted pursuant to this
section 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 claimed under such statutes by an
enrolled member of an ocean rescue squad, to such deceased enrolled
member's un-remarried spouse if such member is killed in the line of
duty; provided, however, that:

(a) such un-remarried spouse is certified by the authority having
jurisdiction for the applicable ocean rescue squad as an un-remarried
spouse of an enrolled member of an ocean rescue squad who was killed in
the line of duty; and

(b) such deceased member had been an enrolled member for at least five
years; and

(c) such deceased member had been receiving the exemption prior to
such member's death.

5. Un-remarried spouses of deceased ocean rescue squad members. Any
local law or ordinance adopted pursuant to this section 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
ocean rescue squad; provided, however, that:

(a) such un-remarried spouse is certified by the authority having
jurisdiction for the applicable ocean rescue squad as an un-remarried
spouse of a deceased enrolled member of such incorporated ocean rescue
squad; and

(b) such deceased member had been an enrolled member for at least
twenty years; and

(c) such deceased member and un-remarried spouse had been receiving
the exemption for such property prior to the death of such member.

6. 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.

7. No applicant who is an ocean rescue squad member 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.