BILL NUMBER: S9325
SPONSOR: MARTINEZ
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to establishing a
real property tax exemption for surviving spouses of correction officers
who died in the line of duty
 
PURPOSE:
The purpose of this legislation is to establish a real property tax
exemption for surviving spouses of correction officers who died in the
line of duty.
 
SUMMARY OF PROVISIONS:
Section 1. The real property tax law is amended by adding a new section
471-a establishing a real property tax exemption for real properties
owned by a surviving spouse of a correction officer. Individuals who
meet the criteria shall be eligible for a maximum tax exemption of up to
50% for all taxes 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, ordinance, or resolution to decrease this exemption as they
deem necessary.
Section 2. Establishes the enacting clause.
 
JUSTIFICATION:
Correction officers perform one of the most dangerous and demanding
public safety roles in New York State. On a daily basis, they work in
high-risk environments to maintain order, ensure the safety of staff and
incarcerated individuals, and protect the surrounding communities. When
a correction officer dies in the line of duty, the impact on their fami-
ly is profound and lasting.
This legislation recognizes the extraordinary sacrifice made by
correction officers and their families by authorizing a real property
tax exemption for surviving spouses of correction officers who have died
in the line of duty. Surviving spouses are often left to manage signif-
icant emotional loss while facing ongoing financial obligations, and a
reduction in income, including property taxes on their primary resi-
dence.
By permitting local governments and school districts to provide up to a
fifty percent exemption on the assessed value of a surviving spouse's
primary residence, this bill offers meaningful and sustained financial
relief. The local-option structure respects municipal and school
district fiscal autonomy, allowing each jurisdiction to determine wheth-
er to adopt the exemption based on local needs and resources.
The bill ensures responsible and unifoun administration by limiting
eligibility to primary residences, incorporating clear documentation
standards, and accounting for various fauns of property ownership,
including trusts and cooperative apartments. These safeguards promote
fairness while ensuring the exemption is targeted to those most deserv-
ing. This legislation does not impose an unfunded mandate on local
governments. Instead, it provides a flexible framework that enables
communities to honor correction officers who died in the line of duty in
a manner consistent with local fiscal conditions.
Providing property tax relief to surviving spouses is a meaningful way
for New York State to honor the service and sacrifice of correction
officers who died in the line of duty. This bill affirms the State's
commitment to supporting the families of those who made the ultimate
sacrifice in the service of public safety.
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act act shall take effect on the first of January next succeeding
the date on which it shall have become a law.