N.Y. Real Prop. Tax Law § 466-h*2

* § 466-h. Un-remarried spouses of deceased volunteer firefighters or\nvolunteer ambulance workers. Any local law or ordinance adopted pursuant\nto sections four hundred sixty-six, four hundred sixty-six-a, four\nhundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-six-d,\nfour hundred sixty-six-e, four hundred sixty-six-f or four hundred\nsixty-six-g of this title may be separately amended, or a local law,\nordinance or resolution may be separately adopted to continue an\nexemption or reinstate a pre-existing exemption to an un-remarried\nspouse of a deceased enrolled member of an incorporated volunteer fire\ncompany, fire department, or incorporated voluntary ambulance service;\nprovided, 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 a deceased enrolled member of such incorporated\nvolunteer fire company, fire department or incorporated voluntary\nambulance service, and\n 2. such deceased volunteer had been an enrolled member for at least\ntwenty years, and\n 3. such deceased volunteer and un-remarried spouse had been receiving\nthe exemption for such property prior to the death of such volunteer.\n * NB There are 2 § 466-h's\n * NB Repealed December 9, 2028\n