Pursuant to § 466-a of the Real Property Tax Law,
real property owned by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service and spouse residing in any county, with a minimum of two years
of service, shall be exempt from taxation to the extent of 10% of
the assessed value of such property for town tax purposes, exclusive
of special assessments.
Any enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service who accrues
more than 20 years' of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service shall be granted
the ten-percent exemption herewith authorized pursuant to § 466-a
of the Real Property Tax Law for the remainder of his or her life
as long as his or her primary residence is located within Westchester
County. Exemptions for the surviving spouses of members will be provided
for in accordance with RPTL § 466-a.