S T A T E O F N E W Y O R K
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7537
2009-2010 Regular Sessions
I N A S S E M B L Y
April 14, 2009
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Introduced by M. of A. BALL, SPANO, TOBACCO -- Multi-Sponsored by -- M.
of A. P. LOPEZ, MOLINARO, SCOZZAFAVA -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to granting a
real property tax exemption to the surviving spouse of certain police
officers and firefighters who are 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 467-g to read as follows:
S 467-G. TAX EXEMPTION FOR SURVIVING SPOUSE OF CERTAIN POLICE OFFICERS
AND FIREFIGHTERS. 1. REAL PROPERTY OWNED BY THE SURVIVING SPOUSE OF
PAID OR AUXILIARY POLICE OFFICERS OR PAID OR VOLUNTEER FIREFIGHTERS
SERVING IN A DEPARTMENT LOCATED WITHIN THE STATE WHO IS KILLED IN THE
LINE OF DUTY, SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPORATION
IN WHICH SUCH REAL PROPERTY IS LOCATED, PROVIDED THE GOVERNING BODY OF
SAID MUNICIPALITY AFTER PUBLIC HEARING ADOPTS A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING THEREFOR. THE EXTENT OF SUCH EXEMPTION SHALL BE
DETERMINED BY THE MUNICIPALITY OR MUNICIPAL CORPORATION ADOPTING SUCH
LOCAL LAW, ORDINANCE OR RESOLUTION. SAID EXEMPTION SHALL ONLY BE GRANTED
ON THE PRIMARY RESIDENCE OF THE SURVIVING SPOUSE AND SHALL BE GRANTED
FOR AS LONG AS SAID SURVIVING SPOUSE IS BOTH OWNER AND OCCUPANT.
2. APPLICATION FOR SUCH EXEMPTION MUST BE MADE ANNUALLY BY THE SURVIV-
ING SPOUSE ON FORMS PRESCRIBED BY THE STATE BOARD OF REAL PROPERTY
SERVICES TO BE FURNISHED BY THE APPROPRIATE ASSESSING AUTHORITY AND
SHALL FURNISH THE INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED AS
PRESCRIBED IN SUCH FORMS, AND SHALL BE FILED IN SUCH ASSESSOR'S OFFICE
ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE.
S 2. This act shall take effect immediately and shall apply to all
taxable status dates after January 1, 2009.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05969-01-9