S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4299
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2025
                                ___________
 
 Introduced by M. of A. JENSEN -- 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 widowed 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 to read as follows:
   § 471. WIDOWED  SPOUSES OF FIREFIGHTERS KILLED IN THE LINE OF DUTY. 1.
 REAL PROPERTY OWNED BY A WIDOWED SPOUSE OF A FIREFIGHTER KILLED  IN  THE
 LINE  OF  DUTY,  AND  CONSTITUTING THE PRIMARY RESIDENCE OF SUCH WIDOWED
 SPOUSE 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 RESOL-
 UTION PROVIDING THEREFOR.
   2. AS USED IN THIS SECTION,  THE  TERM  "FIREFIGHTER"  SHALL  MEAN  AN
 ENROLLED  MEMBER  OF  AN  INCORPORATED  VOLUNTEER  FIRE  COMPANY OR FIRE
 DEPARTMENT, MUNICIPAL FIRE COMPANY OR FIRE DEPARTMENT,  AND  ANY  PERSON
 OTHERWISE EMPLOYED AS A FIREFIGHTER.
   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.
                                                            LBD08304-01-5
              

 A. 4299                             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 STATE FIRE
 ADMINISTRATOR, A LISTING OF DOCUMENTS TO BE USED TO ESTABLISH  ELIGIBIL-
 ITY 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 STATE FIRE ADMINISTRATOR 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.