S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6532
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 5, 2025
                                ___________
 
 Introduced by M. of A. K. BROWN -- 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 spouses of police officers 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. SPOUSES OF POLICE OFFICERS KILLED IN THE LINE OF DUTY. 1.  REAL
 PROPERTY  OWNED  BY  A  SPOUSE OF A POLICE OFFICER KILLED IN THE LINE OF
 DUTY, AND CONSTITUTING THE PRIMARY RESIDENCE OF  SUCH  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  RESOLUTION  PROVIDING
 THEREFOR.
   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
 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.
                                                            LBD10221-01-5
 A. 6532                             2
              

 
 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 COMMISSION-
 ER OF THE DIVISION OF CRIMINAL JUSTICE SERVICES A LISTING  OF  DOCUMENTS
 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 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.