New York A 6532: Establishes a real property tax exemption for spouses of police officers killed in the line of duty

Bill Text

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A06532 Summary:

BILL NOA06532 

&nbsp

SAME ASNo Same As

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SPONSORBrown K

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COSPNSRGallahan, Chang, Angelino, McDonough, Yeger, Blankenbush

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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 spouses of police officers killed in the line of duty.

Go to top A06532 Actions:

BILL NOA06532 

&nbsp

03/05/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA06532 Committee&nbspVotes:

Go to topA06532 Floor&nbspVotes:

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

Go to topA06532 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6532

 2025-2026 Regular Sessions

 IN ASSEMBLY

 March 5, 2025
 ___________

 Introduced by M. of A. K. BROWN -- read once and referred to the Commit-
 tee on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to establishing a
 real property tax exemption for spouses of police officers 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. Spouses of police officers killed in the line of duty. 1. Real
 4 property owned by a spouse of a police officer killed in the line of
 5 duty, and constituting the primary residence of such spouse shall be
 6 deemed fully exempt from all taxes imposed upon such property for city,
 7 village, town, part town, special district or county purposes, provided
 8 that the governing body of a city, village, town or county, after a
 9 public hearing, adopts a local law, ordinance or resolution providing
 10 therefor.
 11 2. As used in this section, the term "police officer" shall have the
 12 same meaning as defined in section 1.20 of the criminal procedure law.
 13 3. Notwithstanding any other provision of law to the contrary, the
 14 provisions of this section shall apply to any real property held in
 15 trust solely for the benefit of a person or persons who would otherwise
 16 be eligible for a real property tax exemption, pursuant to subdivision
 17 one of this section, were such person or persons the owner or owners of
 18 such real property.
 19 4. (a) For the purposes of this section, title to that portion of real
 20 property owned by a cooperative apartment corporation in which a
 21 tenant-stockholder of such corporation resides and which is represented
 22 by their share or shares of stock in such corporation as determined by
 23 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.
 LBD10221-01-5

 A. 6532 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 resides shall be subject to exemption from taxation pursuant
 9 to this section and any exemption so granted shall be credited by the
 10 appropriate taxing authority against the assessed valuation of such real
 11 property; the reduction in real property taxes realized thereby shall be
 12 credited by the cooperative apartment corporation against the amount of
 13 such taxes otherwise payable by or chargeable to such tenant-stockhold-
 14 er.
 15 (c) Notwithstanding paragraph (b) of this subdivision, a tenant-stock-
 16 holder who resides in a dwelling that is subject to the provisions of
 17 either article two, four, five or eleven of the private housing finance
 18 law shall not be eligible for an exemption pursuant to this section.
 19 (d) Notwithstanding paragraph (b) of this subdivision, real property
 20 owned by a cooperative apartment corporation may be exempt from taxation
 21 pursuant to this section by a municipality in which such real property
 22 is located