NY State Senate Bill 2023-S9717

Senate Bill S9717

2023-2024 Legislative Session

Establishes a real property tax exemption for widows and widowers of police officers killed in the line of duty

download bill text pdf

Current Bill Status - Stricken

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 24, 2024	recommit, enacting clause stricken
May 22, 2024	referred to local government

2023-S9717 (ACTIVE) - Details

See Assembly Version of this Bill:: A10279
Law Section:: Real Property Tax Law
Laws Affected:: Add §471, RPT L

2023-S9717 (ACTIVE) - Summary

Establishes a real property tax exemption for the primary residences of widows and widowers of police officers killed in the line of duty.

2023-S9717 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9717

SPONSOR: SCARCELLA-SPANTON
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to establishing a
real property tax exemption for widows and widowers of police officers
killed in the line of duty

 
PURPOSE:

To establish a real property tax exemption for widows and widowers of
police officers killed in the line of duty.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1: The real property tax law is amended by adding a new section
471 to read as follows:

Real property owned by a widow or widower of a police officer killed in
the line of duty and constituting the primary residence of such widow or
widower, shall be eligible for a maximum tax exemption of 50% for all

taxes imposed upon such property for city, village, town, part town,
special district, or county purposes. The governing body of a city,
village, town, or county, after a public hearing, may adopt a local law,
ordinance, or resolution to decrease this exemption as they deem neces-
sary.

Section 2: Identifies effective date.

 
JUSTIFICATION:

According to preliminary data compiled by the National Law Enforcement
Officers Memorial Fund (NLEOMF), as of June 30, 2023, 52 federal, state,
and local law enforcement officers died in the line-of-duty during the
first six months of the year.

This is a decrease of approximately 66% from the 153 officers killed
during the same period last year. However, as stated in the report even
one death is too many due to the rippling effects of loss it has upon
the officer's family. Beyond the emotional trauma survivors of police
officers killed in the line of duty often face financial difficulties
due to a reduction in income.

As noted by the national organization, Concerns of Police. Survivors
(C.O.P.S.), if the officer dies from a compensable injury, the surviving
spouse and/or minor children are entitled to weekly cash benefits. This
amount is equal to two-thirds of the deceased officer's average weekly
wage for the year before the accident.

Although on its face it seems generous, survivors in New York State are
faced with a cost-of-living index of 148.2, which according to World
Population Review, is the second highest in the country. Not surprising-
ly, housing in New York is also the second most expensive in the United
States, costing about 1.5 times the national average.

The living wage for a family of four in New York is $110,255.  According
to Indeed recruiting site the current average base salary in New York
State is $66,635. For those families that now must rely on only two-
thirds of the deceased officer's wages the struggle to remain financial-
ly stable is difficult. As further reinforcement of this, The United
Way, in 2023, put out a report showing the actual cost of living in New
York City and noted that in 2021 36% did not have enough income to cover
their basic needs, such as housing, food, healthcare, and transporta-
tion.

According to their latest findings this number has now risen to 50%.
The study also showed that single parents had the greatest struggles.
For these families who have lost, what is in most cases, the prime
provider for the family, the results can be financially catastrophic.

This bill would help to alleviate some of the struggle by establishing a
real property tax exemption for widows and widowers of police officers
killed in the line of duty. The idea of property tax exemption is not
without basis in the State as New York offers special benefits for
service members, veterans and their families including property tax
exemptions in specific cases. This bill will provide real property tax
exemption for widows and widowers of police officers killed in the line
of duty. We owe those families who have lost a police officer and made
the ultimate sacrifice this at the very least.

 
LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS:

Yet to be determined

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
status dates occurring on or after such date.

2023-S9717 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9717
 
                             I N  S E N A T E
 
                               May 22, 2024
                                ___________
 
 Introduced  by Sen. SCARCELLA-SPANTON -- read twice and ordered printed,
   and when printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real property tax exemption for widows and widowers 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. WIDOWS AND WIDOWERS 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
 WIDOW OR WIDOWER OF A POLICE OFFICER KILLED IN THE  LINE  OF  DUTY,  AND
 CONSTITUTING  THE  PRIMARY  RESIDENCE  OF SUCH WIDOW OR WIDOWER 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.
   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.

                                                            LBD15671-03-4
 S. 9717                             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 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.

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