BILL NUMBER: S8549
SPONSOR: WEIK
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to establishing a
real property tax exemption for police officers who have a one hundred
percent service-connected disability
 
PURPOSE:
To establish a real property tax exemption for police officers who are
fully disabled as a result of injuries sustained in the performance of
their official duties.
 
SUMMARY OF PROVISIONS:
Section 1 adds a new section 459-d to the Real Property Tax Law. It
establishes that real property owned by a police officer with a
service-connected disability, which serves as their primary residence,
shall be fully exempt from property taxes for city, village, town, part-
town, special district, or county purposes, provided the local governing
body adopts a law, ordinance, or resolution allowing it. Section 1 also
defines key terms, including "police officer" and "seriously disabled
police officer," and addresses how exemptions apply to property held in
trust or property owned through cooperative apartment corporations. It
also requires the commissioner to develop a list of documents to estab-
lish eligibility and make that information available to local assessors
and online.
Section 2 establishes the act's effective date, stating that it takes
effect immediately and applies to assessment rolls prepared on and after
January 1, 2027.
 
JUSTIFICATION:
This legislation provides a real property tax exemption to police offi-
cers who are disabled as a direct result of their service. Police offi-
cers risk their health and safety in the performance of their duties,
and some sustain serious injuries that leave them permanently unable to
work. By granting a property tax exemption, the State acknowledges the
sacrifices these officers have made and provides meaningful financial
relief to those whose disabilities are service-related. This exemption
helps ensure that officers who have been fully disabled in the line of
duty are supported and honored for the cost of the personal harm they
endured while serving the public.
 
LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
Potential reduction in state income tax revenues, dependent on the
number of eligible officers claiming the exemption.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1 following enactment.