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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 466-f*5: Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 4. Exemptions
  3. Title 2. Private Property

* § 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* NB Repealed December 9, 2028

Collected 2026-09-14T19:32:45Z. Source file · JSON

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