Bill > S08549

This bill establishes a real property tax exemption for police officers who have a 100% service-connected disability, allowing them to be fully exempt from property taxes on their primary residence. The bill defines a "seriously disabled police officer" as one who is totally and permanently disabled either through injuries received while on duty or through an illness directly attributable to their job performance, with the disability certified by a licensed physician. The exemption is contingent upon the local governing body (such as a city, village, town, or county) adopting a local law, ordinance, or resolution to approve it. The bill also includes provisions for properties held in trust and cooperative apartments, ensuring that tenant-stockholders who meet the eligibility criteria can also receive the tax exemption. The commissioner of real property tax services is required to develop and publish a list of acceptable documentation to establish eligibility, which will be made available to local assessor's offices and on their website. The act will take effect immediately and apply to assessment rolls prepared on or after January 1, 2027.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8549