1.

1. (a) Real property owned by an enrolled member of an ocean rescue squad, or such enrolled member and spouse, residing in a town with a population between twenty-eight thousand three hundred seventy and twenty-eight thousand four hundred according to the two thousand twenty census shall be exempt from taxation to the extent of up to ten percent of the assessed value of such property for city, village, town, part town, special district, school district, fire district or county purposes, exclusive of special assessments, provided that the governing body of a city, village, town, school district, fire district or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
2. (b) For the purposes of this section, an ocean rescue squad shall mean an entity that has been deemed as an emergency rescue squad and first aid squad by resolution of the governing body of each municipality pursuant to state law or special act of the legislature.

2. Such exemption shall not be granted to an enrolled member of an ocean rescue squad residing in such town unless:

1. (a) the applicant resides in the city, town or village which is served by such ocean rescue squad;
2. (b) the property is the primary residence of the applicant;
3. (c) the property is used exclusively for residential purposes; provided however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; and
4. (d) the applicant has been certified by the authority having jurisdiction for the ocean rescue squad, as determined by the governing body of a city, village, town, school district, fire district or county; provided, however, that such governing body shall establish a minimum service requirement for each applicant between two years of service and five years of service. It shall be the duty and responsibility of the governing body of each municipality to determine the procedure for certification.

4. Any local law or ordinance adopted pursuant to this section 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 claimed under such statutes by an enrolled member of an ocean rescue squad, to such deceased enrolled member's un-remarried spouse if such member is killed in the line of duty; provided, however, that:

1. (a) such un-remarried spouse is certified by the authority having jurisdiction for the applicable ocean rescue squad as an un-remarried spouse of an enrolled member of an ocean rescue squad who was killed in the line of duty;
2. (b) such deceased member had been an enrolled member for at least five years; and
3. (c) such deceased member had been receiving the exemption prior to their death.

5. Any local law or ordinance adopted pursuant to this section 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 ocean rescue squad; provided, however, that:

1. (a) such un-remarried spouse is certified by the authority having jurisdiction for the applicable ocean rescue squad as an un-remarried spouse of a deceased enrolled member of such incorporated ocean rescue squad;
2. (b) such deceased member had been an enrolled member for at least twenty years; and
3. (c) such deceased member and un-remarried spouse had been receiving the exemption for such property prior to the death of such member.