What's happening
This bill allows un-remarried spouses of firefighters, ambulance workers, or police officers killed in the line of duty to be exempt from all or part of real property taxes on their primary residence.
Why it matters
Expands eligibility for property tax relief. to include not just volunteer firefighters and ambulance workers, but also paid firefighters, paid ambulance workers, and police officers—broadening the support to a wider range of public safety personnel.
Removes previous requirements. , such as a minimum years-of-service for the deceased or that the couple had to be receiving the exemption prior to the death, making it easier for surviving spouses to qualify for the exemption.
Focuses the exemption strictly on line-of-duty deaths. , ensuring that the benefit is targeted to families of those who lost their lives while actively serving the community.
Limits the tax exemption to the primary residence of the un-remarried spouse. , ensuring the benefit is used for personal housing stability rather than additional properties or investment purposes.
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Who cares
Headline styles
Tax Break for Fallen Heroes' Spouses
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Referred to real property taxation
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8858
2019-2020 Regular Sessions
IN ASSEMBLY
December 18, 2019
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]
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14269-01-9
A. 8858 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.
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