Establishes a real property tax exemption for surviving spouses of police officers killed in the line of duty, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  683--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee

 AN ACT to amend the real property tax law, in relation to establishing a
   real property tax exemption for surviving spouses of  police  officers
   killed in the line of duty
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 471 to read as follows:
   §  471.  SURVIVING  SPOUSES  OF  POLICE OFFICERS KILLED IN THE LINE OF
 DUTY. 1. AFTER THE LOCAL LEGISLATIVE BODY OF A COUNTY,  CITY,  TOWN,  OR
 VILLAGE  PASSES  A  LOCAL LAW, OR A SCHOOL DISTRICT PASSES A RESOLUTION,
 NOTWITHSTANDING ANY OTHER PROVISION OF LAW, REAL  PROPERTY  OWNED  BY  A
 SURVIVING  SPOUSE  OF  A  POLICE OFFICER KILLED IN THE LINE OF DUTY, AND
 CONSTITUTING THE PRIMARY RESIDENCE OF SUCH  SURVIVING  SPOUSE  SHALL  BE
 EXEMPT  FROM  TAXATION TO THE EXTENT OF FIFTY PER CENTUM OF THE ASSESSED
 VALUATION THEREOF. WITHIN SUCH LOCAL LAW OR RESOLUTION, THE LOCAL LEGIS-
 LATIVE BODY OR SCHOOL DISTRICT MAY REDUCE THE  PERCENTAGE  OF  EXEMPTION
 AUTHORIZED PURSUANT TO THIS SECTION.
   2.  AS  USED IN THIS SECTION, THE TERM "POLICE OFFICER" SHALL HAVE THE
 SAME MEANING AS DEFINED IN SECTION 1.20 OF THE CRIMINAL PROCEDURE LAW.
   3. NOTWITHSTANDING ANY OTHER PROVISION OF LAW  TO  THE  CONTRARY,  THE
 PROVISIONS  OF  THIS  SECTION  SHALL  APPLY TO ANY REAL PROPERTY HELD IN
 TRUST SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS WHO WOULD  OTHERWISE
 BE  ELIGIBLE  FOR A REAL PROPERTY TAX EXEMPTION, PURSUANT TO SUBDIVISION
 ONE OF THIS SECTION, WERE SUCH PERSON OR PERSONS THE OWNER OR OWNERS  OF
 SUCH REAL PROPERTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02742-04-5
 S. 683--A                           2
 
   4. (A) FOR THE PURPOSES OF THIS SECTION, TITLE TO THAT PORTION OF REAL
 PROPERTY  OWNED  BY  A  COOPERATIVE  APARTMENT  CORPORATION  IN  WHICH A
 TENANT-STOCKHOLDER OF SUCH CORPORATION RESIDES AND WHICH IS  REPRESENTED
 BY  THEIR  SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED BY
 ITS OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK OF
 THE  CORPORATION,  INCLUDING  THAT  OWNED  BY  THE CORPORATION, SHALL BE
 DEEMED TO BE VESTED IN SUCH TENANT-STOCKHOLDER.
   (B) PROVIDED THAT ALL OTHER ELIGIBILITY CRITERIA OF THIS  SECTION  ARE
 MET,  THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED BY A
 COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF SUCH
 REAL PROPERTY VESTED IN SUCH TENANT-STOCKHOLDER TO  SUCH  REAL  PROPERTY
 OWNED  BY  SUCH  COOPERATIVE APARTMENT CORPORATION IN WHICH SUCH TENANT-
 STOCKHOLDER RESIDES SHALL BE SUBJECT TO EXEMPTION FROM TAXATION PURSUANT
 TO THIS SECTION AND ANY EXEMPTION SO GRANTED SHALL BE  CREDITED  BY  THE
 APPROPRIATE TAXING AUTHORITY AGAINST THE ASSESSED VALUATION OF SUCH REAL
 PROPERTY; THE REDUCTION IN REAL PROPERTY TAXES REALIZED THEREBY SHALL BE
 CREDITED  BY THE COOPERATIVE APARTMENT CORPORATION AGAINST THE AMOUNT OF
 SUCH TAXES OTHERWISE PAYABLE BY OR CHARGEABLE TO SUCH  TENANT-STOCKHOLD-
 ER.
   (C) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, A TENANT-STOCK-
 HOLDER  WHO  RESIDES  IN A DWELLING THAT IS SUBJECT TO THE PROVISIONS OF
 EITHER ARTICLE TWO, FOUR, FIVE OR ELEVEN OF THE PRIVATE HOUSING  FINANCE
 LAW SHALL NOT BE ELIGIBLE FOR AN EXEMPTION PURSUANT TO THIS SECTION.
   (D)  NOTWITHSTANDING  PARAGRAPH (B) OF THIS SUBDIVISION, REAL PROPERTY
 OWNED BY A COOPERATIVE APARTMENT CORPORATION MAY BE EXEMPT FROM TAXATION
 PURSUANT TO THIS SECTION BY A MUNICIPALITY IN WHICH SUCH  REAL  PROPERTY
 IS LOCATED ONLY IF THE GOVERNING BODY OF SUCH MUNICIPALITY, AFTER PUBLIC
 HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   5.  THE  COMMISSIONER  SHALL DEVELOP, IN CONSULTATION WITH THE COMMIS-
 SIONER OF THE DIVISION OF CRIMINAL JUSTICE SERVICES, A LISTING OF  DOCU-
 MENTS  TO  BE  USED  TO  ESTABLISH  ELIGIBILITY UNDER THIS SECTION. SUCH
 INFORMATION SHALL BE MADE AVAILABLE TO EACH CITY,  VILLAGE,  TOWN,  PART
 TOWN,  SPECIAL  DISTRICT  AND  COUNTY  ASSESSOR'S OFFICE. THE LISTING OF
 ACCEPTABLE RECORDS SHALL BE MADE AVAILABLE ON THE INTERNET  WEBSITES  OF
 THE DIVISION OF CRIMINAL JUSTICE SERVICES AND THE OFFICE OF REAL PROPER-
 TY TAX SERVICES.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable status dates occurring on or after such date.