S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9782
 
                           I N  A S S E M B L Y
 
                               April 9, 2024
                                ___________
 
 Introduced by M. of A. JENSEN -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real  property  tax  exemption for widows and widowers of firefighters
   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. WIDOWS AND WIDOWERS OF FIREFIGHTERS KILLED IN THE LINE OF DUTY.
 1. REAL PROPERTY OWNED BY A WIDOW OR WIDOWER OF A FIREFIGHTER KILLED  IN
 THE  LINE  OF DUTY, AND CONSTITUTING THE PRIMARY RESIDENCE OF SUCH WIDOW
 OR WIDOWER SHALL BE DEEMED FULLY EXEMPT FROM ALL TAXES IMPOSED UPON SUCH
 PROPERTY FOR CITY, VILLAGE, TOWN, PART TOWN, SPECIAL DISTRICT OR  COUNTY
 PURPOSES,  PROVIDED  THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN OR
 COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR  RESOL-
 UTION PROVIDING THEREFOR.
   2.  AS  USED  IN  THIS  SECTION,  THE TERM "FIREFIGHTER" SHALL MEAN AN
 ENROLLED MEMBER OF  AN  INCORPORATED  VOLUNTEER  FIRE  COMPANY  OR  FIRE
 DEPARTMENT,  MUNICIPAL  FIRE  COMPANY OR FIRE DEPARTMENT, AND ANY PERSON
 OTHERWISE EMPLOYED AS A FIREFIGHTER.
   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.
   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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14952-01-4
 A. 9782                             2
 
   (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 STATE FIRE
 ADMINISTRATOR,  A LISTING OF DOCUMENTS TO BE USED TO ESTABLISH ELIGIBIL-
 ITY 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 STATE FIRE ADMINISTRATOR AND THE OFFICE OF REAL
 PROPERTY 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.