S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9788
 
                           I N  A S S E M B L Y
 
                               April 9, 2024
                                ___________
 
 Introduced by M. of A. K. BROWN, BUTTENSCHON, GUNTHER, SIMPSON, DeSTEFA-
   NO, LEMONDES, FLOOD, BRABENEC, BENDETT, McDONOUGH, GALLAHAN, ANGELINO,
   CHANG,  E. BROWN, DURSO, MORINELLO, GANDOLFO -- read once and referred
   to the Committee on Real Property Taxation
 
 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.  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  DEEMED  FULLY EXEMPT FROM ALL TAXES
 IMPOSED UPON SUCH PROPERTY FOR CITY, VILLAGE, TOWN, PART  TOWN,  SPECIAL
 DISTRICT OR COUNTY PURPOSES, PROVIDED THAT THE GOVERNING BODY OF A CITY,
 VILLAGE,  TOWN  OR  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
 ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   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 HIS 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.
              

                                                            LBD11978-02-3
 A. 9788                             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 COMMISSION-
 ER  OF  THE DIVISION 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.