NY A09782

Establishes a full real property tax exemption for primary residences owned by widows or widowers of firefighters killed in the line of duty, covering all city, village, town, special district, and county taxes.

Requires local governing bodies to adopt a local law, ordinance, or resolution after a public hearing to implement the exemption in their jurisdiction.

Defines "firefighter" to include enrolled members of volunteer or municipal fire companies/departments and any person otherwise employed as a firefighter.

Extends exemption eligibility to property held in trust for qualifying individuals and to tenant-stockholders in cooperative apartment corporations, subject to specific conditions and local adoption requirements.

Requires the commissioner to develop, in consultation with the state fire administrator, a listing of acceptable documents to establish eligibility, to be made available to assessors and on state websites.