What's happening
This bill allows towns, villages, or counties to exempt un-remarried spouses of firefighters, ambulance workers, or police officers killed in the line of duty from all or part of their primary residence's property taxes.
Why it matters
Expands local authority. The bill gives towns, villages, and counties the explicit power to offer property tax relief to surviving un-remarried spouses of both paid and volunteer first responders (including firefighters, ambulance workers, and police officers) killed in the line of duty, which could provide meaningful financial support to families after a tragedy.
Broader eligibility. Unlike previous laws that only covered volunteer firefighters and ambulance workers, this amendment adds paid first responders and police officers, significantly increasing the number of families who could benefit from tax exemptions.
Removes time/service limits. The previous requirement that the deceased had to have served for at least 20 years (and that the exemption had to be in place before their death) is eliminated. Now, the only condition is that the first responder died in the line of duty, making the exemption accessible to families regardless of the responder’s length of service.
Primary residence focus. The exemption applies only to the primary residence of the un-remarried spouse, ensuring that the benefit targets those most in need of housing stability, rather than investment or secondary properties.
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Who cares
Headline styles
Tax Break for Fallen Heroes’ Spouses
Plain English, a few words. Used as the page title.
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History
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Break for Fallen Heroes’ Spouses
In Senate Committee · Local Government · Sponsor Terrence P. Murphy
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
9908
IN ASSEMBLY
February 22, 2018
Introduced by M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exempting un-remarried spouses of paid or volunteer fire fighters, ambulance workers or police officers who have fallen in the line of duty from all or a portion of their real property taxes on their primary residence
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 466-h of the real property tax law, as added by chapter 305 of the laws of 2006, is amended to read as follows:
§ 466-h. Un-remarried spouses of deceased volunteer or paid firefighters [or volunteer] , ambulance workers or police officers. [Any local law or ordinance adopted pursuant to sections four hundred sixty-six, four hundred sixty-six-a, four hundred sixty-six-b, four hundred sixtysix-c, four hundred sixty-six-d, four hundred sixty-six-e, four hundred sixty-six-f or four hundred sixty-six-g of this title may be separately amended, or a local law, ordinance or resolution may be separately adopted to continue an exemption or reinstate a pre-existing exemption to an un-remarried spouse of a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; provided, however,] A town, village or county may adopt a local law or ordinance allowing an un-remarried spouse of a paid or volunteer firefighter, ambulance worker or police officer to be exempt from a portion or all of the real property taxes imposed under this chapter provided, that:
1. such un-remarried spouse is certified by the authority having jurisdiction [for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service] as an un-remarried spouse of a deceased enrolled member of such incorporated [volunteer] fire company, fire department [or], incorporated [voluntary] ambulance service or police department, and
2. such deceased [volunteer had been an enrolled member for at least twenty years] member died in the line of duty, and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02227-01-7
A. 9908 2
3. [such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer] such exemption shall apply only to the primary residence of the un-remarried spouse.
§ 2. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.