New York S 9325: Establishes a real property tax exemption for surviving spouses of correction officers who died in the line of duty

Bill Text

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S09325 Summary:

BILL NOS09325 

&nbsp

SAME ASSAME AS A10562

&nbsp

SPONSORMARTINEZ

&nbsp

COSPNSRJACKSON, MURRAY, ROLISON

&nbsp

MLTSPNSR

&nbsp

Add §471-a, RPT L

&nbsp

Establishes a real property tax exemption of up to fifty percent of the assessed valuation of such real property for surviving spouses of state and county correction officers who died in the line of duty and such property constitutes the primary resident of such surviving spouse.

Go to top S09325 Actions:

BILL NOS09325 

&nbsp

03/02/2026REFERRED TO LOCAL GOVERNMENT

03/31/20261ST REPORT CAL.667

04/01/20262ND REPORT CAL.

04/07/2026ADVANCED TO THIRD READING 

06/02/2026SUBSTITUTED BY A10562

&nbspA10562 AMEND= Stern

&nbsp03/13/2026referred to real property taxation

&nbsp05/05/2026reported referred to ways and means

&nbsp05/12/2026reported referred to rules

&nbsp05/14/2026reported 

&nbsp05/14/2026rules report cal.133

&nbsp05/14/2026ordered to third reading rules cal.133

&nbsp05/14/2026passed assembly

&nbsp05/14/2026delivered to senate

&nbsp05/14/2026REFERRED TO LOCAL GOVERNMENT

&nbsp06/02/2026SUBSTITUTED FOR S9325

&nbsp06/02/20263RD READING CAL.667

&nbsp06/02/2026PASSED SENATE

&nbsp06/02/2026RETURNED TO ASSEMBLY

Go to topS09325 Committee&nbspVotes:

Go to topS09325 Floor&nbspVotes:

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

Go to topS09325 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9325

 IN SENATE

 March 2, 2026
 ___________

 Introduced by Sen. MARTINEZ -- 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 establishing a
 real property tax exemption for surviving spouses of correction offi-
 cers who died 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 correction officers who died in the line
 4 of duty. 1. After the local legislative body of a county, city, town, or
 5 village passes a local law, or a school district passes a resolution,
 6 notwithstanding any other provision of law, real property owned by a
 7 surviving spouse of a correction officer who died in the line of duty,
 8 and constituting the primary residence of such surviving spouse shall be
 9 exempt from taxation to the extent of up to fifty per centum of the
 10 assessed valuation thereof. Within such local law or resolution, the
 11 local legislative body or school district may reduce the percentage of
 12 exemption authorized pursuant to this section.
 13 2. As used in this section, the term "correction officer" shall have
 14 the same meaning as in subdivision twenty-five of section 2.10 of the
 15 criminal procedure law.
 16 3. Notwithstanding any other provision of law to the contrary, the
 17 provisions of this section shall apply to any real property held in
 18 trust solely for the benefit of a person or persons who would otherwise
 19 be eligible for a real property tax exemption, pursuant to subdivision
 20 one of this section, were such person or persons the owner or owners of
 21 such real property.
 22 4. (a) For the purposes of this section, title to that portion of real
 23 property owned by a cooperative apartment corporation in which a
 24 tenant-stockholder of such corporation resides and which is represented
 25 by their share or shares of stock in such corporation as determined by
 26 its or their proportional relationship to the total outstanding stock of

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14543-04-6

 S. 9325 2

 1 the corporation, including that owned by the corporation, shall be
 2 deemed to be vested in such tenant-stockholder.
 3 (b) Provided that all other eligibility criteria of this section are
 4 met, that proportion of the assessment of such real property owned by a
 5 cooperative apartment corporation determined by the relationship of such
 6 real property vested in such tenant-stockholder to such real property
 7 owned by such cooperative apartment corporation in which such tenant-
 8 stockholder r