* § 466-c. Volunteer firefighters and volunteer ambulance workers;\ncertain counties. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\nin a county with a population of more than one million four hundred\nthousand and less than one million five hundred thousand, according to\nthe latest federal decennial census, shall be exempt from taxation to\nthe extent of ten percent of the assessed value of such property for\ncity, village, town, part town, special district, county or school\ndistrict purposes, exclusive of special assessments, provided that the\ngoverning body of a city, village, town, county or school district,\nafter a public hearing, adopts a local law, ordinance or resolution\nproviding therefor.\n 2. Such exemption shall not be granted to an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service residing in such county unless:\n (a) the applicant resides in the town which is served by such\nincorporated volunteer fire company or fire department or incorporated\nvoluntary ambulance service;\n (b) the property is the primary residence of the applicant;\n (c) the property is used exclusively for residential purposes;\nprovided, however, that in the event any portion of such property is not\nused exclusively for the applicant's residence but is used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be entitled to the exemption provided by this\nsection; and\n (d) the applicant has been certified by the authority having\njurisdiction for the incorporated volunteer fire company or fire\ndepartment as an enrolled member of such incorporated volunteer fire\ncompany or fire department for at least five years or the applicant has\nbeen certified by the authority having jurisdiction for the incorporated\nvoluntary ambulance service as an enrolled member of such incorporated\nvoluntary ambulance service for at least five years. It shall be the\nduty and responsibility of the municipality which adopts a local law,\nordinance or resolution pursuant to this section to determine the\nprocedure for certification.\n 3. Any enrolled member of an incorporated volunteer fire company, fire\ndepartment or incorporated voluntary ambulance service who accrues more\nthan twenty years of active service and is so certified by the authority\nhaving jurisdiction for the incorporated volunteer fire company, fire\ndepartment or incorporated voluntary ambulance service, shall be granted\nthe ten percent exemption as authorized by this section for the\nremainder of his or her life as long as his or her primary residence is\nlocated within such a county provided that the governing body of a city,\nvillage, town, county or school district, after a public hearing, adopts\na local law, ordinance or resolution providing therefor.\n 4. Application for such exemption shall be filed with the assessor or\nother agency, department or office designated by the municipality\noffering such exemption on or before the taxable status date on a form\nas prescribed by the commissioner.\n 5. Incorporated volunteer fire companies, fire departments and\nincorporated volunteer ambulance services shall file lists of its\nenrolled members eligible for the exemption provided by this section\nwith the assessor or other agency, department or office designated by\nthe municipality offering such exemption on or before the taxable status\ndate on a form as prescribed by the commissioner.\n 6. No applicant who is a volunteer firefighter or volunteer ambulance\nworker who, by reason of such status is receiving any benefit under the\nprovisions of this article on the effective date of this section, shall\nsuffer any diminution of such benefit because of the provisions of this\nsection.\n 7. (a) For the purposes of t
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