Senate Bill S9755

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

Sponsored By

Current Bill Status - In Senate Committee Local Government Committee


  • 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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2023-S9755 (ACTIVE) - Details

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

2023-S9755 (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-S9755 (ACTIVE) - Sponsor Memo

2023-S9755 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9755
 
                             I N  S E N A T E
 
                               May 28, 2024
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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.
              

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