BILL NUMBER: S9502
SPONSOR: MARTINEZ
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to benefits for
the surviving spouses of firefighters killed in the line of duty
 
PURPOSE:
To add surviving spouses of paid firefighters who are killed in the line
of duty to the existing optional real property tax exemption property
tax exemption for the surviving spouses of police officers killed in the
line of duty.
 
SUMMARY OF PROVISIONS:
Section 1. Amends section 471 of the real property tax law to add
surviving spouses of firefighters killed in the line of duty to the
existing optional real property tax exemption available to munici-
palities to adopt for surviving spouses of police officers killed in the
line of duty; the section is further amended to define "firefighter" for
purposes of the real property tax exemption.
Section 2. Is the enactment clause.
 
JUSTIFICATION:
In 2025, we enacted legislation authorizing local governments and school
districts to grant a partial real property tax exemption to the surviv-
ing spouses of police officers (S683A/A3729) and volunteer firefighters
killed in the line of duty (S688A/A5619A). This exemption recognizes the
extraordinary sacrifice made by first responders and their families and
provides an important measure of economic security to the loved ones of
our fallen heroes. However, surviving spouses of fallen firemen who
belonged to a paid fire service were not included.
This bill is necessary to provide parody for surviving spouses of paid
firefighters killed in the line of duty who are not included in the
legislation signed last year. Families of firefighters killed in the
line of duty should not face additional barriers when seeking benefits
that the Legislature intended to make available to them. This bill
provides clarity to local governments, tax assessors, school districts,
and affected families by expressly identifying the categories of fire-
fighters covered under the exemption, properly honoring the sacrifice of
all firefighters who gave their lives in service to their communities.
 
FISCAL IMPLICATIONS:
None to the state.
 
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.