Provides that an application for a real property tax exemption for surviving spouses of police officers killed in the line of duty be filed with the assessor on or before the taxable status date.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9458
SPONSOR: Williams TITLE OF BILL:
An act to amend the real property tax law, in relation to establishing a
real property tax exemption for surviving spouses of police officers
killed in the line of duty
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to effectuate an amendment to Chapter 670 of
the laws of 2025 (approval memo 51) Relating to the creation of a real
property tax exemption for surviving spouses of police officers who died
in the line of duty
SUMMARY OF PROVISIONS:
Section one:
*Amends section 471 of the real property tax law and adds a new section
by creating an application to be filed with the assessor on or before
the taxable status date.
Section two: is the effective date.
JUSTIFICATION:
This chapter makes amendments to clarify Chapter 670 of the laws of
2025.
PRIOR LEGISLATIVE HISTORY:
This bill is a chapter amendment to Chapter 670 of the laws of 2025.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2025, amending the real property tax law relating
to establishing a real property tax exemption for surviving spouses of
police officers killed in the line of duty, as proposed in legislative
bills numbers S. 683-a and A. 3729, takes effect.
STATE OF NEW YORK
________________________________________________________________________
9458
IN ASSEMBLY
January 6, 2026
___________
Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to establishing a
real property tax exemption for surviving spouses of police officers
killed in the line of duty
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 471 of the real property tax law, as added by a
2 chapter of the laws of 2025 amending the real property tax law relating
3 to establishing a real property tax exemption for surviving spouses of
4 police officers killed in the line of duty, as proposed in legislative
5 bills numbers S. 683-a and A. 3729, is amended by adding a new subdivi-
6 sion 6 to read as follows:
7 6. Application for such exemption shall be filed with the assessor on
8 or before the taxable status date on a form prescribed by the commis-
9 sioner.
10 § 2. This act shall take effect on the same date and in the same
11 manner as a chapter of the laws of 2025, amending the real property tax
12 law relating to establishing a real property tax exemption for surviving
13 spouses of police officers killed in the line of duty, as proposed in
14 legislative bills numbers S. 683-a and A. 3729, takes effect.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02742-05-6
