Bill > A05619

This bill amends the real property tax law to modify the tax exemption for surviving spouses of volunteer firefighters or ambulance workers killed in the line of duty. Currently, such an exemption was only available for spouses of volunteers who had served at least five years. The bill now allows local governments to provide a 50% property tax exemption for surviving spouses of volunteer emergency workers who have served between two and five years, as determined by the local governing body. The bill also clarifies that this exemption applies to various types of property ownership, including properties held in trust or cooperative apartments, with some specific restrictions. To implement this exemption, local municipalities, school districts, or fire districts must pass a local law or resolution after a public hearing. The changes aim to provide financial support to families of volunteer emergency workers who die in the line of duty, recognizing their service even if they had not yet completed a full five years of service. The bill takes effect immediately and gives local governments up to three years to adopt conforming local laws.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5619