NY A09788

Exempts primary residences of widows and widowers of police officers killed in the line of duty from all real property taxes imposed by cities, villages, towns, special districts, and counties

Requires each taxing jurisdiction to adopt a local law, ordinance, or resolution by public hearing before granting the exemption

Defines "police officer" using the same meaning from section 1.20 of the criminal procedure law

Extends exemption eligibility to property held in trust solely for the benefit of eligible widow or widower and to proportional shares in cooperative apartments, except those subject to private housing finance law articles 2, 4, 5, or 11

Directs the commissioner of taxation to develop in consultation with the division of criminal justice services a list of acceptable documents proving eligibility, to be shared with assessor offices and posted on state websites