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Assembly Bill A10885

2025-2026 Legislative Session

Relates to benefits for the surviving spouses of firefighters killed in the line of duty

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Current Bill Status - Passed Senate & Assembly

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Bill Amendments

2025-A10885 - Details

See Senate Version of this Bill:
S9502
Law Section:
Real Property Tax Law
Laws Affected:
Amd §471, RPT L

2025-A10885 - Summary

Provides benefits to the surviving spouses of firefighters killed in the line of duty.

2025-A10885 - Bill Text download pdf 

                             
                     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

co-Sponsors

2025-A10885A - Details

See Senate Version of this Bill:
S9502
Law Section:
Real Property Tax Law
Laws Affected:
Amd §471, RPT L

2025-A10885A - Summary

Provides benefits to the surviving spouses of firefighters killed in the line of duty.

2025-A10885A - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 10885--A
 
                           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  --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 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  real  property  tax  law  is amended by adding a new
 section 471-a to read as follows:
   § 471-A. SURVIVING SPOUSES OF 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, NOTWITH-
 STANDING ANY OTHER PROVISION OF LAW, REAL PROPERTY OWNED BY A  SURVIVING
 SPOUSE OF A FIREFIGHTER KILLED IN THE LINE OF DUTY, AND CONSTITUTING THE
 PRIMARY RESIDENCE OF SUCH SURVIVING 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 PURSU-
 ANT TO THIS SECTION.
   2. AS USED IN THIS SECTION, THE TERM "FIREFIGHTER" SHALL MEAN ANY PAID
 MEMBER OF A FIRE DEPARTMENT AND INCLUDE ALL UNIFORMED FIRE RANKS WHO ARE
 MEMBERS  OF  THE  "NEW  YORK CITY FIRE DEPARTMENT PENSION FUND", AND ALL
 UNIFORMED FIRE RANKS WHO ARE MEMBERS OF THE "NEW YORK STATE  POLICE  AND
 FIRE RETIREMENT SYSTEM".
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

co-Sponsors

2025-A10885B (ACTIVE) - Details

See Senate Version of this Bill:
S9502
Law Section:
Real Property Tax Law
Laws Affected:
Amd §471, RPT L

2025-A10885B (ACTIVE) - Summary

Provides benefits to the surviving spouses of firefighters killed in the line of duty.

2025-A10885B (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 10885--B
 
                           I N  A S S E M B L Y
 
                               April 8, 2026
                                ___________
 
 Introduced  by  M. of A. STERN, CASHMAN -- read once and referred to the
   Committee on Real Property  Taxation  --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee -- reported and referred to the Committee on  Ways  and  Means  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee

 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 real property tax  law  is  amended  by  adding  a  new
 section 471-a to read as follows:
   § 471-A. SURVIVING SPOUSES OF 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,  NOTWITH-
 STANDING  ANY OTHER PROVISION OF LAW, REAL PROPERTY OWNED BY A SURVIVING
 SPOUSE OF A FIREFIGHTER KILLED IN THE LINE OF DUTY, AND CONSTITUTING THE
 PRIMARY RESIDENCE OF SUCH SURVIVING 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 PURSU-
 ANT TO THIS SECTION.
   2. AS USED IN THIS SECTION, THE TERM "FIREFIGHTER" SHALL MEAN ANY PAID
 OFFICER OR MEMBER OF AN ORGANIZED FIRE COMPANY OR FIRE DEPARTMENT OF THE
 STATE, A CITY, OR TOWN, VILLAGE OR FIRE DISTRICT, OR ANY PAID FIREFIGHT-
 ER OF A COUNTY AIRPORT OR COUNTY AVIATION DEPARTMENT WHICH PERFORMS FIRE
 RESPONSE OR FIRE RESCUE DUTIES AND INCLUDE ALL UNIFORMED FIRE RANKS  WHO
 ARE MEMBERS OF THE "NEW YORK CITY FIRE DEPARTMENT PENSION FUND", AND ALL
 UNIFORMED  FIRE  RANKS  WHO ARE MEMBERS OF THE "NEW YORK STATE AND LOCAL
 RETIREMENT SYSTEM".
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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