New York A 4299: Relates to unlawfully purchasing or selling personal identifying information

Bill Text

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A04299 Summary:

BILL NOA04299 

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SAME ASNo Same As

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SPONSORJensen

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COSPNSR

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MLTSPNSR

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Add §471, RPT L

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Establishes a real property tax exemption for the primary residences of widowed spouses of firefighters killed in the line of duty.

Go to top A04299 Actions:

BILL NOA04299 

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02/04/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA04299 Committee&nbspVotes:

Go to topA04299 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA04299 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4299

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 4, 2025
 ___________

 Introduced by M. of A. JENSEN -- read once and referred to the Committee
 on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to establishing a
 real property tax exemption for widowed spouses of firefighters killed
 in the line of duty

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The real property tax law is amended by adding a new
 2 section 471 to read as follows:
 3 § 471. Widowed spouses of firefighters killed in the line of duty. 1.
 4 Real property owned by a widowed spouse of a firefighter killed in the
 5 line of duty, and constituting the primary residence of such widowed
 6 spouse shall be deemed fully exempt from all taxes imposed upon such
 7 property for city, village, town, part town, special district or county
 8 purposes, provided that the governing body of a city, village, town or
 9 county, after a public hearing, adopts a local law, ordinance or resol-
 10 ution providing therefor.
 11 2. As used in this section, the term "firefighter" shall mean an
 12 enrolled member of an incorporated volunteer fire company or fire
 13 department, municipal fire company or fire department, and any person
 14 otherwise employed as a firefighter.
 15 3. Notwithstanding any other provision of law to the contrary, the
 16 provisions of this section shall apply to any real property held in
 17 trust solely for the benefit of a person or persons who would otherwise
 18 be eligible for a real property tax exemption, pursuant to subdivision
 19 one of this section, were such person or persons the owner or owners of
 20 such real property.
 21 4. (a) For the purposes of this section, title to that portion of real
 22 property owned by a cooperative apartment corporation in which a
 23 tenant-stockholder of such corporation resides and which is represented
 24 by their share or shares of stock in such corporation as determined by

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08304-01-5

 A. 4299 2

 1 its or their proportional relationship to the total outstanding stock of
 2 the corporation, including that owned by the corporation, shall be
 3 deemed to be vested in such tenant-stockholder.
 4 (b) Provided that all other eligibility criteria of this section are
 5 met, that proportion of the assessment of such real property owned by a
 6 cooperative apartment corporation determined by the relationship of such
 7 real property vested in such tenant-stockholder to such real property
 8 owned by such cooperative apartment corporation in which such tenant-
 9 stockholder resides shall be subject to exemption from taxation pursuant
 10 to this section and any exemption so granted shall be credited by the
 11 appropriate taxing authority against the assessed valuation of such real
 12 property; the reduction in real property taxes realized thereby shall be
 13 credited by the cooperative apartment corporation against the amount of
 14 such taxes otherwise payable by or chargeable to such tenant-stockhold-
 15 er.
 16 (c) Notwithstanding paragraph (b) of this subdivision, a tenant-stock-
 17 holder who resides in a dwelling that is subject to the provisions of
 18 either article two, four, five or eleven of the private housing finance
 19 law shall not be eligible for an exemption pursuant to this section.
 20 (d) Notwithstanding paragraph (b) of this subdivision, real property
 21 owned by a cooperative apartment corporation may be exempt from taxation
 22 pursuant