NY S08782

Amends Section 471 of the real property tax law to add a new subdivision establishing application procedures for the surviving spouse property tax exemption

Requires surviving spouses of police officers killed in the line of duty to file exemption applications with the assessor on or before the taxable status date

Applications must be submitted on a form prescribed by the commissioner

Takes effect on the same date as the 2025 law (S. 683-a and A. 3729) that originally established this property tax exemption for surviving spouses of fallen police officers