Legislation

* § 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
legislative 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
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-stockholder.

(c) Notwithstanding paragraph (b) of this subdivision, a
tenant-stockholder 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
commissioner 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.

* NB Effective January 1, 2026