NY A06532

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

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

Extends eligibility to properties held in trust for the benefit of qualifying spouses

Applies to cooperative apartment shareholders, with their proportional share of the cooperative's assessment eligible for exemption, though excludes those in certain publicly assisted housing under the private housing finance law

Directs the commissioner to develop, in consultation with the Division of Criminal Justice Services, a list of documents required to establish eligibility, to be published online and distributed to local assessors