S T A T E O F N E W Y O R K
________________________________________________________________________
10885
I N A S S E M B L Y
April 8, 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 benefits for
the surviving spouses of firefighters 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 section heading and subdivision 1 of section 471 of the
real property tax law, as added by chapter 670 of the laws of 2025, are
amended and a new subdivision 2-a is added to read as follows:
Surviving spouses of police officers AND FIREFIGHTERS 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 a surviving spouse of a police officer OR FIREFIGHTER killed in
the line of duty, and constituting the primary residence of such surviv-
ing 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 legislative body or school district may reduce the
percentage of exemption authorized pursuant to this section.
2-A. AS USED IN THIS SECTION, THE TERM "FIREFIGHTER" SHALL INCLUDE ALL
UNIFORMED FIRE RANKS WHO ARE MEMBERS OF THE "NEW YORK CITY FIRE DEPART-
MENT PENSION FUND", AND ALL UNIFORMED FIRE RANKS WHO ARE MEMBERS OF THE
"NEW YORK STATE POLICE AND FIRE RETIREMENT SYSTEM".
§ 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15194-01-6