S T A T E O F N E W Y O R K
________________________________________________________________________
8782
I N S E N A T E
January 8, 2026
___________
Introduced by Sen. MARTINEZ -- 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 surviving 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. Section 471 of the real property tax law, as added by a
chapter of the laws of 2025 amending the real property tax law relating
to establishing a real property tax exemption for surviving spouses of
police officers killed in the line of duty, as proposed in legislative
bills numbers S. 683-a and A. 3729, is amended by adding a new subdivi-
sion 6 to read as follows:
6. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR ON
OR BEFORE THE TAXABLE STATUS DATE ON A FORM PRESCRIBED BY THE COMMIS-
SIONER.
§ 2. This act shall take effect on the same date and in the same
manner as a chapter of the laws of 2025, amending the real property tax
law relating to establishing a real property tax exemption for surviving
spouses of police officers killed in the line of duty, as proposed in
legislative bills numbers S. 683-a and A. 3729, takes effect.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02742-05-6