NY A10235

Amends section 466-a of the Real Property Tax Law to modify the exemption for un-remarried spouses of volunteer firefighters or ambulance workers killed in the line of duty.

Changes the minimum service requirement from a fixed five years to a flexible range of two to five years, with municipalities authorized to establish the specific minimum within that range.

Requires certification from the authority having jurisdiction confirming the spouse's status as un-remarried and that the deceased volunteer was killed in the line of duty.

Maintains the requirement that the deceased volunteer must have been receiving the exemption prior to their death.

Takes effect immediately upon enactment.