2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) PRIVATE PROPERTY
466-H*2 - Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers.

*   466-h. Un-remarried spouses of deceased volunteer firefighters or
  volunteer ambulance workers. Any local law or ordinance adopted pursuant
  to sections four  hundred  sixty-six,  four  hundred  sixty-six-a,  four
  hundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-six-d,
  four  hundred  sixty-six-e,  four  hundred  sixty-six-f  or four hundred
  sixty-six-g of this title may be separately amended,  or  a  local  law,
  ordinance  or  resolution  may  be  separately  adopted  to  continue an
  exemption or reinstate  a  pre-existing  exemption  to  an  un-remarried
  spouse  of  a deceased enrolled member of an incorporated volunteer fire
  company, fire department, or incorporated voluntary  ambulance  service;
  provided, however, that:
1.  such  un-remarried  spouse  is  certified  by the authority having
  jurisdiction  for  the  incorporated  volunteer   fire   company,   fire
  department   or   incorporated   voluntary   ambulance   service  as  an
  un-remarried spouse of a deceased enrolled member of  such  incorporated
  volunteer  fire  company,  fire  department  or  incorporated  voluntary
  ambulance service, and
2. such deceased volunteer had been an enrolled member  for  at  least
  twenty years, and
3.  such deceased volunteer and un-remarried spouse had been receiving
  the exemption for such property prior to the death of such volunteer.
* NB There are 2  466-h's