N.Y. Real Prop. Tax Law § 466-F

Current through 2024 NY Law Chapter 457

Section 466-F - [Multiple versions] [Repealed Effective 12/9/2025] Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty

Any local law or ordinance adopted pursuant to sections four hundred sixty-six, four hundred sixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-six-d, or four hundred sixty-six-e of this title may be amended, or a local law, ordinance or resolution may be adopted to continue any exemption claimed under such statutes by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, to such deceased enrolled member's un-remarried spouse if such member is killed in the line of duty; provided, however, that:

1. such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an un-remarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty, and

2. such deceased volunteer had been an enrolled member for at least five years, and

3. such deceased volunteer had been receiving the exemption prior to his or her death.

N.Y. Real Prop. Tax. Law § 466-F

Repealed by New York Laws 2022, ch. 670,Sec. 2, eff. 12/9/2025.