S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9908
 
                           I N  A S S E M B L Y
 
                             February 22, 2018
                                ___________
 
 Introduced by M. of A. THIELE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to  amend  the  real property tax law, in relation to exempting
   un-remarried spouses of paid or  volunteer  fire  fighters,  ambulance
   workers  or  police  officers who have fallen in the line of duty from
   all or a portion of their real property taxes on their  primary  resi-
   dence

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 466-h of the real property tax  law,  as  added  by
 chapter 305 of the laws of 2006, is amended to read as follows:
   § 466-h. Un-remarried spouses of deceased volunteer OR PAID firefight-
 ers  [or  volunteer] , ambulance workers OR POLICE OFFICERS.  [Any local
 law or ordinance adopted pursuant to sections  four  hundred  sixty-six,
 four  hundred sixty-six-a, four hundred sixty-six-b, four hundred sixty-
 six-c, four hundred sixty-six-d, four hundred sixty-six-e, four  hundred
 sixty-six-f  or four hundred sixty-six-g of this title may be separately
 amended, or a local law,  ordinance  or  resolution  may  be  separately
 adopted  to  continue an exemption or reinstate a pre-existing exemption
 to an un-remarried spouse of a deceased enrolled member of  an  incorpo-
 rated volunteer fire company, fire department, or incorporated voluntary
 ambulance  service;  provided,  however,]  A TOWN, VILLAGE OR COUNTY MAY
 ADOPT A LOCAL LAW OR ORDINANCE ALLOWING AN UN-REMARRIED SPOUSE OF A PAID
 OR VOLUNTEER FIREFIGHTER, AMBULANCE  WORKER  OR  POLICE  OFFICER  TO  BE
 EXEMPT  FROM  A  PORTION OR ALL OF THE REAL PROPERTY TAXES IMPOSED UNDER
 THIS CHAPTER PROVIDED, that:
   1. such un-remarried spouse  is  certified  by  the  authority  having
 jurisdiction  [for the incorporated volunteer fire company, fire depart-
 ment or incorporated voluntary ambulance  service]  as  an  un-remarried
 spouse  of  a  deceased enrolled member of such incorporated [volunteer]
 fire company, fire department [or], incorporated  [voluntary]  ambulance
 service OR POLICE DEPARTMENT, and
   2.  such  deceased [volunteer had been an enrolled member for at least
 twenty years] MEMBER DIED IN THE LINE OF DUTY, and
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD02227-01-7

 A. 9908                             2
 
   3. [such deceased volunteer and un-remarried spouse had been receiving
 the exemption for such property prior to the death  of  such  volunteer]
 SUCH  EXEMPTION  SHALL APPLY ONLY TO THE PRIMARY RESIDENCE OF THE UN-RE-
 MARRIED SPOUSE.
   § 2. This act shall take effect immediately.