New York S 9502: Relates to benefits for the surviving spouses of firefighters killed in the line of duty

Bill Text

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S09502 Summary:

BILL NOS09502A

&nbsp

SAME ASSAME AS A10885-B

&nbsp

SPONSORMARTINEZ

&nbsp

COSPNSRROLISON

&nbsp

MLTSPNSR

&nbsp

Add §471-a, RPT L

&nbsp

Provides benefits to the surviving spouses of firefighters killed in the line of duty.

Go to top S09502 Actions:

BILL NOS09502A

&nbsp

03/18/2026REFERRED TO LOCAL GOVERNMENT

04/21/20261ST REPORT CAL.766

04/22/20262ND REPORT CAL.

04/27/2026ADVANCED TO THIRD READING 

05/27/2026AMENDED ON THIRD READING 9502A

06/02/2026SUBSTITUTED BY A10885B

&nbspA10885 AMEND=B Stern

&nbsp04/08/2026referred to real property taxation

&nbsp05/08/2026amend and recommit to real property taxation

&nbsp05/08/2026print number 10885a

&nbsp05/12/2026reported referred to ways and means

&nbsp05/22/2026amend (t) and recommit to ways and means

&nbsp05/22/2026print number 10885b

&nbsp06/01/2026reported referred to rules

&nbsp06/01/2026reported 

&nbsp06/01/2026rules report cal.322

&nbsp06/01/2026ordered to third reading rules cal.322

&nbsp06/01/2026passed assembly

&nbsp06/01/2026delivered to senate

&nbsp06/01/2026REFERRED TO RULES

&nbsp06/02/2026SUBSTITUTED FOR S9502A

&nbsp06/02/20263RD READING CAL.766

&nbsp06/02/2026PASSED SENATE

&nbsp06/02/2026RETURNED TO ASSEMBLY

Go to topS09502 Committee&nbspVotes:

Go to topS09502 Floor&nbspVotes:

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

Go to topS09502 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9502--A
 Cal. No. 766

 IN SENATE

 March 18, 2026
 ___________

 Introduced by Sens. MARTINEZ, ROLISON -- read twice and ordered printed,
 and when printed to be committed to the Committee on Local Government
 -- reported favorably from said committee, ordered to first and second
 report, ordered to a third reading, amended and ordered reprinted,
 retaining its place in the order of third reading

 AN ACT to amend the real property tax law, in relation to benefits for
 the surviving 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-a to read as follows:
 3 § 471-a. Surviving spouses of firefighters killed in the line of duty.
 4 1. After the local legislative body of a county, city, town, or village
 5 passes a local law, or a school district passes a resolution, notwith-
 6 standing any other provision of law, real property owned by a surviving
 7 spouse of a firefighter killed in the line of duty, and constituting the
 8 primary residence of such surviving spouse shall be exempt from taxation
 9 to the extent of fifty per centum of the assessed valuation thereof.
 10 Within such local law or resolution, the local legislative body or
 11 school district may reduce the percentage of exemption authorized pursu-
 12 ant to this section.
 13 2. As used in this section, the term "firefighter" shall mean any paid
 14 officer or member of an organized fire company or fire department of the
 15 state, a city, or town, village or fire district, or any paid firefight-
 16 er of a county airport or county aviation department which performs fire
 17 response or fire rescue duties and include all uniformed fire ranks who
 18 are members of the "New York city fire department pension fund", and all
 19 uniformed fire ranks who are members of the "New York state and local
 20 retirement system".
 21 3. Notwithstanding any other provision of law to the contrary, the
 22 provisions of this section shall apply to any real property held in
 23 trust solely for the benefit of a person or persons who would otherwise
 24 be eligible for a real property tax exemption, pursuant to subdivision

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15194-07-6

 S. 9502--A 2

 1 one of this section, were such person or persons the owner or owners of
 2 such real property.
 3 4. (a) For the purposes of this section, title to that portion of real
 4 property owned by a cooperative apartment corporation in which a
 5 tenant-stockholder of such corporation resides and which is represented
 6 by their share or shares of stock in such corporation as determined by
 7 its or their proportional rel