NY A04299

Creates a full real property tax exemption for primary residences owned by widowed spouses of firefighters killed in the line of duty, covering city, village, town, special district, and county taxes

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

Defines "firefighter" to include volunteer fire company members, municipal fire department members, and any person otherwise employed as a firefighter

Extends eligibility to property held in trust for qualifying individuals and to tenant-stockholders in cooperative apartments, with proportional exemptions based on stock ownership

Excludes cooperative apartment residents in dwellings subject to certain private housing finance law provisions (articles 2, 4, 5, or 11)

Takes effect January 1 following enactment and applies to taxable status dates occurring on or after that date