Bill > A03729

This bill establishes a property tax exemption for surviving spouses of police officers who were killed in the line of duty. The bill allows local government bodies (counties, cities, towns, villages) and school districts to pass laws or resolutions granting a 50% tax exemption on the primary residence of such surviving spouses. The exemption applies to both traditional property ownership and cooperative apartment arrangements, with specific provisions for tenant-stockholders. The bill defines a "police officer" according to the criminal procedure law and allows local entities to further reduce the percentage of the exemption if desired. The legislation also includes provisions for properties held in trust and requires the development of a standardized list of documents to prove eligibility, which will be made available through state websites. Importantly, the tax exemption is optional for local governments, meaning they must actively choose to implement it. The bill will take effect on the first day of January following its enactment and will apply to property tax 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

https://www.nysenate.gov/legislation/bills/2025/A3729