What's happening
This bill allows towns, villages, or counties to exempt un-remarried spouses of fallen firefighters, ambulance workers, or police officers from real property taxes on their primary residence.
Why it matters
Expands eligibility for property tax exemptions. to include not just un-remarried spouses of volunteer firefighters and ambulance workers, but also paid firefighters and police officers, recognizing the sacrifices of a broader group of public safety personnel.
Removes previous restrictions. , such as the requirement that the deceased volunteer must have served for at least twenty years and that the exemption was already being received before their death, making it easier for surviving spouses to qualify for relief.
Local control and flexibility. Towns, villages, or counties now have clear authority to adopt laws granting full or partial property tax exemptions, tailoring support to the needs and values of their communities.
Targets support to primary residences only. , ensuring that the benefit is used to help surviving spouses maintain their homes and stability after the loss of a loved one in the line of duty.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax Break for Fallen Heroes’ Spouses
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 40
No co-sponsors yet.
History
- Referred to local government
- Returned to senate
- Died in assembly
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 62–0
- Advanced to third reading
- 2nd report cal.
- 1st report cal.224
- Referred to local government
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 Assembly Committee · Real Property Taxation · Sponsor Fred Thiele
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
282
2017-2018 Regular Sessions
IN SENATE (Prefiled)
January 4, 2017
Introduced by Sen. MURPHY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
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]
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02227-01-7
S. 282 2
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
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.
Sponsor's memo
Title of bill
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
Purpose
This legislation amends the real property tax law to allow local and county governments the ability to exempt surviving spouses of paid or volunteer fire fighters, ambulance workers, or police officers who fallen in the line of duty, of their real property taxes.
Summary of provisions
Section One - amends section 466-h of the real property tax law, as added by chapter 305 of the laws of 2006, to state that a town, village or county may adopt a local law or ordinance allowing an unmarried 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 as an un-remarried spouse of a deceased enrolled member of such incorporated fire company, fire department, incorporated ambulance service or police department, and (2) such deceased member died in the line of duty, and (3) such exemption shall apply only to the primary residence of the unremarried spouse.
Section Two - this act shall take effect immediately.
Justification
Everyday brave men and women risk their lives to protect those in need. Across New York state many of these courageous individuals are volunteers. Therefore, when such a person makes the ultimate sacrifice while protecting their community, the local and county governments should have the option of exempting the spouse of the fallen hero from some or all of their real property taxes.
Legislative history
20154-2016: S.3633A - Ordered to third reading, Cal. 1357 2013-2014: S.2906 - Referred to Local Government 2011-2012: S.7117 - Referred to Local Government
Fiscal implications
None to state.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.