Pursuant to and in accordance with Section 466-a of the New York State Real Property Tax Law, including any requirements in the relevant subsections thereof:
A.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, or such enrolled member and spouse, shall be exempt from Village taxation to the extent of 10% of the assessed value of such property, but only so long as the minimum service requirements in relation thereto of at least two years have been met. The enrollment status and minimum service requirement shall be certified in writing by the incorporated volunteer fire company, fire department or incorporated voluntary ambulatory service.
B.
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulatory 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 ambulatory service shall be granted the ten-percent exemption as authorized by this section for the remainder or his or her life as long as his or her primary residence is located in the Village.
C.
Exemption under this section shall be granted in accordance with the Real Property Tax Law, including the requirements thereunder, and only upon application by the qualifying owner(s) (or spouse, in the case of Subsection D, below) of such real property to be filed with the Office of the Town of Amherst Assessor, on or before the appropriate taxable status date for the Village, such application to be a form, where available, prescribed by the State Board of Real Property Services.
D.
Any existing exemption granted hereunder, or previously granted hereunder, may continue or be reinstated, respectively, to a deceased enrolled member’s unmarried spouse, where such deceased member was an enrolled member for at least five years was killed in the line of duty, all in accordance with the applicable requirements, including regarding certification, or the New York State Real Property Tax Law § 466-a.
E.
Any existing exemption granted hereunder, or previously granted hereunder, may continue or be reinstated, respectively, to a deceased enrolled member’s unmarried spouse, where such deceased member was an enrolled member for at least twenty years but not killed in the line of duty, all in accordance will all applicable requirements, including regarding certification, or the New York State Real Property Tax Law § 466-a.
F.
The Village Board may, from time to time, amend, supplement, change, modify, or repeal this provision pursuant to the applicable provisions of New York State Law.