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NY A05619

Bill

Status

Introduced

2/18/2025

Primary Sponsor

Steve Stern

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Increases the property tax exemption for surviving spouses of volunteer firefighters or ambulance workers killed in the line of duty from 10% to up to 50% of assessed value
  • Reduces the minimum service requirement for the killed-in-line-of-duty exemption from five years to between two and five years, as determined by each municipality
  • Changes eligibility terminology from "un-remarried spouse" to "surviving spouse" throughout the law
  • Extends exemption eligibility to properties held in trust for surviving spouses and to tenant-stockholders in cooperative apartment corporations
  • Requires local governments to adopt a local law, ordinance, or resolution after a public hearing to implement the 50% surviving spouse exemption

Legislative Description

Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.

Last Action

substituted by s688a

6/11/2025

Committee Referrals

Rules6/10/2025
Ways and Means3/18/2025
Real Property Taxation2/18/2025

Full Bill Text

No bill text available