Bill > A04299

This bill establishes a property tax exemption for widowed spouses of firefighters who were killed in the line of duty. Under this legislation, the primary residence of such a widowed spouse would be fully exempt from local taxes (including city, village, town, special district, and county taxes), but only after the local governing body holds a public hearing and adopts a specific local law or resolution approving the exemption. The bill broadly defines "firefighter" to include both volunteer and professional firefighters from incorporated fire companies or departments. The legislation also provides detailed provisions for how the exemption would apply to cooperative apartments, ensuring that tenant-stockholders can benefit from the tax exemption. Additionally, the bill requires the state commissioner to develop a standardized list of acceptable documents to prove eligibility, which will be made available to local assessors' offices and online. The tax exemption will take effect on the first day of January following the bill becoming law and will apply to tax status dates on or after that date, providing financial relief to surviving spouses of firefighters who have made the ultimate sacrifice in service to their communities.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4299