Bill > S00688

This bill amends the real property tax law to modify the existing tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty. Specifically, the bill changes the service requirements for the deceased volunteer from a fixed five-year minimum to allowing local governing bodies to establish a service requirement between two and five years. The bill permits local governments (counties, cities, towns, villages, or school districts) to provide a tax exemption of up to 50% of the assessed property value for these surviving spouses, provided certain conditions are met. These conditions include certification by the appropriate authority that the deceased was an enrolled member of a volunteer fire company, fire department, or ambulance service who was killed in the line of duty and had served for the minimum established service period. The bill also includes provisions addressing tax exemptions for properties held in trust or owned by cooperative apartment corporations, ensuring that eligible surviving spouses can still receive the tax benefit under various ownership structures. Additionally, the bill allows existing local exemptions to continue, with municipalities required to adopt conforming local laws within three years of the act's effective date.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S688