S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3729
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2025
                                ___________
 
 Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real  property tax exemption for the surviving spouses of police offi-
   cers 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. SURVIVING SPOUSES OF POLICE OFFICERS  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 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 LEGIS-
 LATIVE  BODY  OR  SCHOOL DISTRICT MAY REDUCE THE PERCENTAGE OF EXEMPTION
 AUTHORIZED PURSUANT TO THIS SECTION.
   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 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.
                                                            LBD02742-02-5
              

 A. 3729                             2
 
 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.
   (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  COMMIS-
 SIONER  OF THE DIVISION OF CRIMINAL JUSTICE SERVICES, A LISTING OF DOCU-
 MENTS 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 PROPER-
 TY 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.