N.Y. Real Property Tax Law § 466-l: Extension of benefits

§ 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.