Establishes a real property tax exemption of up to fifty percent of the assessed valuation of such real property for surviving spouses of state and county correction officers who died in the line of duty and such property constitutes the primary resident of such surviving spouse.
S T A T E O F N E W Y O R K
________________________________________________________________________
10562
I N A S S E M B L Y
March 13, 2026
___________
Introduced by M. of A. STERN -- 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 surviving spouses of correction offi-
cers who died 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-a to read as follows:
§ 471-A. SURVIVING SPOUSES OF CORRECTION OFFICERS WHO DIED 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
SURVIVING SPOUSE OF A CORRECTION OFFICER WHO DIED IN THE LINE OF DUTY,
AND CONSTITUTING THE PRIMARY RESIDENCE OF SUCH SURVIVING SPOUSE SHALL BE
EXEMPT FROM TAXATION TO THE EXTENT OF UP TO FIFTY PER CENTUM OF THE
ASSESSED VALUATION THEREOF. WITHIN SUCH LOCAL LAW OR RESOLUTION, THE
LOCAL LEGISLATIVE BODY OR SCHOOL DISTRICT MAY REDUCE THE PERCENTAGE OF
EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
2. AS USED IN THIS SECTION, THE TERM "CORRECTION OFFICER" SHALL HAVE
THE SAME MEANING AS IN SUBDIVISION TWENTY-FIVE OF SECTION 2.10 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14543-04-6
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