Bill > S00683

This bill establishes a property tax exemption for surviving spouses of police officers killed in the line of duty. Specifically, local legislative bodies (such as counties, cities, towns, or villages) can pass a local law or school districts can pass a resolution to provide a 50% exemption on the assessed value of the primary residence owned by such a surviving spouse. The bill defines a "police officer" according to the criminal procedure law and allows local bodies to reduce the percentage of exemption if desired. The legislation also covers unique property ownership situations, such as cooperative apartments, ensuring that tenant-stockholders can potentially qualify for the exemption. Additionally, the bill requires the commissioner to develop, in consultation with the criminal justice services division, a standardized list of documents that can be used to establish eligibility for this tax exemption. The tax exemption will take effect on the first day of January following the bill's passage and will apply to taxable status dates on or after that date, providing financial relief to families of police officers who have made the ultimate sacrifice in the line of duty.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S683