Section 466-B. Volunteer firefighters and volunteer ambulance workers; certain additional 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 one
  hundred twenty thousand inhabitants but less than one hundred  forty-one
  thousand  inhabitants,  determined in accordance with 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 city,
  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.