BILL NUMBER: S9755
SPONSOR: MARTINEZ
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to establishing a
real property tax exemption for widows and widowers of police officers
killed in the line of duty
 
PURPOSE:
The purpose of this legislation is to establish a real property tax
exemption for widows and widowers of police officers killed in the line
of duty.
 
SUMMARY OF PROVISIONS:
Section 1. The real property tax law is amended by adding a new section
471 establishing a real property tax exemption for real properties owned
by a widow or widower of a police officer. Individuals who meet the
criteria shall be eligible fora maximum tax exemption of 50% foralltaxes
imposed upon such property for city, village, town, part town, special
district, or county purposes. The governing body of a city, village,
town, or county, after a public hearing, may adopt a local law, ordi-
nance, or resolution to decrease this exemption as they deem necessary.
Section 2. Establishes the enacting clause.
 
JUSTIFICATION:
According to preliminary data compiled by the National Law Enforcement
Officers Memorial Fund (NLEOMF), as of June 30, 2023, 52 federal, state,
and local law enforcement officers died in the line -ofd uty during the
first six months of the year. This is a decrease of approximately 66%
from the 153 officers killed during the same period last year. However,
as stated in the report even one death is too many due to the rippling
effects of loss it has upon the officer's family.
Beyond the emotional trauma, survivors of police officers killed in the
line of duty often face financial difficulties due to a reduction in
income. As noted by the national organization, Concerns of Police Survi-
vors (C.O.P.S.), if the officer dies from a compensable injury, the
surviving spouse and/or minor children are entitled to weekly cash bene-
fits. This amount is equal to two-thirds of the deceased officer's aver-
age weekly wage forthe yearbefore the accident. Survivors in New York
State are faced with a cost-of- living index of 148.2, which according
to World Population Review, is the second highest in the country. Hous-
ing in New York is also the second most expensive in the United States,
costing about 1.5 times the national average with the living wage fora
family of four in New York being $110,255. For those families that now
must rely on only two-thirds of the deceased officer's wages the strug-
gle to remain financially stable is difficult.
This bill would help alleviate some of this struggle by establishing a
real property tax exemption for widows and widowers of police officers
killed in the line of duty. The idea of property tax exemption is not
without basis in the state as New York offers special benefits for
service members, veterans and thekfamilies including property tax
exemptions in specific cases. We owe the families who have lost a police
officer who has made the ultimate sacrifice the financial support need-
edfor a stable life here in New York.
 
FISCAL IMPLICATIONS:
TBD
 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
status dates occurring on or after such date.