N.Y. Real Prop. Tax Law § 466-f*5

* § 466-f. Un-remarried spouses of volunteer firefighters or volunteer\nambulance workers killed in the line of duty. Any local law or ordinance\nadopted pursuant to sections four hundred sixty-six, four hundred\nsixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, four\nhundred sixty-six-d, or four hundred sixty-six-e of this title may be\namended, or a local law, ordinance or resolution may be adopted to\ncontinue any exemption claimed under such statutes by an enrolled member\nof an incorporated volunteer fire company, fire department, or\nincorporated voluntary ambulance service, to such deceased enrolled\nmember's un-remarried spouse if such member is killed in the line of\nduty; provided, however, that:\n 1. such un-remarried spouse is certified by the authority having\njurisdiction for the incorporated volunteer fire company, fire\ndepartment or incorporated voluntary ambulance service as an\nun-remarried spouse of an enrolled member of such incorporated volunteer\nfire company, fire department or incorporated voluntary ambulance\nservice who was killed in the line of duty, and\n 2. such deceased volunteer had been an enrolled member for at least\nfive years, and\n 3. such deceased volunteer had been receiving the exemption prior to\nhis or her death.\n * NB There are 5 § 466-f's\n * NB Repealed December 9, 2028\n