N.Y. Real Prop. Tax Law § 466-l

§ 466-l. Extension of benefits. Any governing body of a city, village,\ntown, county, or school district that has provided a real property tax\nexemption to volunteer firefighters and volunteer ambulance workers\nserving the municipality in which they reside as authorized by this\nchapter, notwithstanding any provision of this title to the contrary, is\nhereby authorized to adopt a local law or resolution to extend such real\nproperty tax exemption to any volunteer firefighter or volunteer\nambulance worker who provides such volunteer services to a neighboring\ncity, village, town, county, or school district.\n