N.Y. Real Property Tax Law § 466-h*2: Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers

* § 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* NB Repealed December 9, 2028