Loading chat...

NY A10562

Bill

Status

Introduced

3/13/2026

Primary Sponsor

Steve Stern

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Creates a real property tax exemption of up to 50% of assessed value for surviving spouses of state and county correction officers who died in the line of duty
  • Requires the property to be the surviving spouse's primary residence to qualify for the exemption
  • Local governments (counties, cities, towns, villages) and school districts must pass a local law or resolution to implement the exemption and may set a lower percentage
  • Extends eligibility to properties held in trust and cooperative apartment units, with proportional exemptions for co-op tenant-stockholders
  • Directs the Commissioner to develop, in consultation with the Commissioner of Criminal Justice Services, a list of documents required to establish eligibility, to be published online

Legislative Description

Establishes a real property tax exemption of up to fifty percent of the assessed valuation of such real property for surviving spouses of state and county correction officers who died in the line of duty and such property constitutes the primary resident of such surviving spouse.

Last Action

referred to real property taxation

3/13/2026

Committee Referrals

Real Property Taxation3/13/2026

Full Bill Text

No bill text available