Section 466-C. Volunteer firefighters and volunteer ambulance workers; certain county

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 ninety-five thousand inhabitants
  but less than ninety-six thousand inhabitants, determined in  accordance
  with  the latest decennial federal 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, county or school
  district purposes, exclusive of special assessments, provided  that  the
  governing  body  of  a  city,  village, town, county or school district,
  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,  village  or  school
  district  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.

    * NB There are 7 § 466-c's