Senate Bill S8549

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8549
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             October 24, 2025
                                ___________
 
 Introduced  by  Sen.  WEIK  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real property tax exemption for police officers who have a one hundred
   percent service-connected disability

   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 459-d to read as follows:
   § 459-D. POLICE OFFICERS WITH A SERVICE-CONNECTED DISABILITY. 1.  REAL
 PROPERTY  OWNED BY A SERIOUSLY DISABLED POLICE OFFICER, AND CONSTITUTING
 THE PRIMARY RESIDENCE OF SUCH  POLICE  OFFICER  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 HEAR-
 ING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   2. FOR THE PURPOSES OF THIS SECTION, THE FOLLOWING  TERMS  SHALL  HAVE
 THE FOLLOWING MEANINGS:
   (A) "POLICE OFFICER" SHALL HAVE THE SAME MEANING AS DEFINED IN SECTION
   1.20 OF THE CRIMINAL PROCEDURE LAW;
   (B)  "SERIOUSLY  DISABLED  POLICE OFFICER" SHALL MEAN A POLICE OFFICER
 WHO, THROUGH NO FAULT OR MISCONDUCT ON SUCH OFFICER'S  PART  IS  TOTALLY
 AND  PERMANENTLY  DISABLED  (I) BY INJURIES RECEIVED IN THE DISCHARGE OF
 SUCH OFFICER'S DUTIES, OR, (II) AS A RESULT OF ILLNESS  ATTRIBUTABLE  TO
 THE PERFORMANCE OF SUCH DUTIES. SUCH DISABILITY SHALL BE CERTIFIED TO BY
 A DULY LICENSED PHYSICIAN OR PHYSICIANS STATING THAT SUCH OFFICER IS ONE
 HUNDRED PERCENT PHYSICALLY OR MENTALLY INCAPACITATED FOR THE PERFORMANCE
 OF POLICE DUTY.
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13636-01-5
              

 S. 8549                             2
 
 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
 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 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 WEBSITE OF THE OFFICE  OF  REAL  PROPERTY
 TAX SERVICES.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on and after January 1, 2027.