Section 466-A. Volunteer firefighters and volunteer ambulance workers; certain counties

1. Real property owned by an enrolled  member  of  an
  incorporated  volunteer  fire  company,  fire department or incorporated
  voluntary ambulance service or such enrolled member and spouse  residing
  in  any  county  having  a population of more than two hundred sixty-one
  thousand  inhabitants  but  less  than  two  hundred  seventy   thousand
  inhabitants,  determined  in accordance with the 1990 federal census, or
  in any county having a population of  more  than  ninety-eight  thousand
  seven   hundred   inhabitants   but   less   than  ninety-nine  thousand
  inhabitants, as determined by the latest federal decennial census, shall
  be exempt from taxation to the extent of ten  percent  of  the  assessed
  value  of  such  property  for  city,  village, town, part town, special
  district or county purposes, exclusive of special assessments,  provided
  that  the  governing  body  of  a city, village, town or county, after a
  public hearing, adopts a local law, ordinance  or  resolution  providing
  therefor;  provided  further,  however,  that such exemption shall in no
  event exceed three thousand  dollars  multiplied  by  the  latest  state
  equalization  rate for the assessing unit in which such real property is
  located.
    2. Such exemption shall not be granted to an  enrolled  member  of  an
  incorporated  volunteer  fire  company,  fire department or incorporated
  voluntary ambulance service residing in such county unless:
    (a) the applicant resides in the city, town or village which is served
  by such incorporated  volunteer  fire  company  or  fire  department  or
  incorporated voluntary ambulance service;
    (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  incorporated  volunteer  fire  company  or  fire
  department as an enrolled member of  such  incorporated  volunteer  fire
  company  or fire department for at least five years or the applicant has
  been certified by the authority having jurisdiction for the incorporated
  voluntary ambulance service as an enrolled member of  such  incorporated
  voluntary  ambulance  service  for  at least five years. It shall be the
  duty and responsibility of the municipality which adopts  a  local  law,
  ordinance  or  resolution  pursuant  to  this  section  to determine the
  procedure for certification.
    3. Any enrolled member of an incorporated volunteer fire company, fire
  department or incorporated voluntary ambulance service who accrues  more
  than twenty years of active service and is so certified by the authority
  having  jurisdiction  for  the incorporated volunteer fire company, fire
  department or incorporated voluntary ambulance service, shall be granted
  the ten  percent  exemption  as  authorized  by  this  section  for  the
  remainder  of his or her life as long as his or her primary residence is
  located within such a county provided  that  the  governing  body  of  a
  village,  town  or  county,  after a public hearing, adopts a local law,
  ordinance or resolution providing therefor.
    4. Application for such exemption shall be filed with the assessor  or
  other  agency,  department  or  office  designated  by  the municipality
  offering such exemption on or before the taxable status date on  a  form
  as prescribed by the state board.
    5.  No applicant who is a volunteer firefighter or volunteer ambulance
  worker 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.