NY State Senate Bill 2025-S683

Senate Bill S683

2025-2026 Legislative Session

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

download bill text pdf

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2025	referred to local government

2025-S683 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §471, RPT L
Versions Introduced in 2023-2024 Legislative Session:: S9755

2025-S683 (ACTIVE) - Summary

Establishes a real property tax exemption for the primary residences of surviving spouses of police officers killed in the line of duty.

2025-S683 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S683

SPONSOR: MARTINEZ
 
TITLE OF BILL:

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

 
PURPOSE:

The purpose of this legislation is to establish a real property tax
exemption for widows and widowers of police officers killed in the line
of duty.

 
SUMMARY OF PROVISIONS:

Section 1. The real property tax law is amended by adding a new section
471 establishing a real property tax exemption for real properties owned
by a widow or widower of a police officer.  Individuals who meet the
criteria 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. Establishes the enacting clause.

 
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 Survi-
vors (C.O.P.S.), if the officer dies from a compensable injury, the
surviving spouse and/or minor children are entitled to weekly cash bene-
fits. This amount is equal to two-thirds of the deceased officer's aver-
age weekly wage for the year before the accident.  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. Hous-
ing in New York is also the second most expensive in the United States,
costing about 1.5 times the national average with the living wage for a
family of four in New York being $110,255. For those families that now
must rely on only two-thirds of the deceased officer's wages the strug-
gle to remain financially stable is difficult.

This bill would help alleviate some of this 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. We owe the families who have lost a police
officer who has made the ultimate sacrifice the financial support needed
for a stable life here in New York.

 
FISCAL IMPLICATIONS:

TBD

 
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.

2025-S683 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    683
 
                        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
 
 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  THE
 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.
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD02742-01-5
 S. 683                              2
 
 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  CRIMINAL JUSTICE SERVICES, A LISTING OF DOCUMENTS 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 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.

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