Bill > A06532

This bill establishes a property tax exemption for the primary residences of spouses of police officers who have been killed in the line of duty. Specifically, the bill allows local governing bodies (such as cities, villages, towns, or counties) to adopt a local law that would fully exempt the primary residence of such a spouse from taxes. The exemption applies to real property taxes at the city, village, town, special district, and county levels. The bill defines a "police officer" using the definition from the criminal procedure law and extends the exemption to properties held in trust for eligible individuals. The legislation also provides detailed provisions for cooperative apartments, ensuring that tenant-stockholders can potentially receive the tax exemption. To establish eligibility, the commissioners of real property tax services and criminal justice services will develop a list of acceptable documentation that will be made available to local assessors and online. 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, giving local governments time to adopt the necessary local laws to implement the exemption.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6532