New York 2025-2026 Regular Session

New York Assembly Bill A10885

Introduced
4/8/26  
Refer
4/8/26  
Report Pass
5/12/26  

Caption

Provides benefits to the surviving spouses of firefighters killed in the line of duty.

Impact

The passage of A10885 would represent a substantial change to existing tax law in New York regarding the treatment of surviving spouses of first responders. By formalizing this property tax exemption, it provides a financial benefit that could offer more stability and support for families during their time of loss. Furthermore, the local legislative bodies would have the authority to adjust the level of exemption through their laws, thereby providing some flexibility in implementation depending on local circumstances.

Summary

Bill A10885, introduced in the New York Assembly, aims to provide significant tax benefits to the surviving spouses of firefighters who have been killed in the line of duty. Specifically, the bill seeks to amend the real property tax law to allow for a fifty percent exemption on the assessed valuation of real property owned by these surviving spouses, provided that the local governing body or school district enacts a corresponding local law or resolution. This exemption is intended to alleviate some of the financial burdens faced by the families of fallen firefighters.

Contention

While the bill is generally seen as a positive step towards honoring the sacrifice of firefighters and supporting their families, there may be concerns regarding the financial implications for local governments. Critics may argue that the fiscal impact of granting these exemptions could strain local budgets, especially if many families decide to take advantage of the new tax break. Furthermore, some may question whether such benefits should be extended solely to the families of firefighters, or if they should also be considered for other first responders such as police officers and paramedics who face similar risks.

Implementation

If enacted, Bill A10885 is set to take effect on the first of January following its passage, applying to taxable status dates that occur subsequently. This proposed timeline could facilitate a smooth transition into the new regulatory framework, allowing local jurisdictions to prepare the necessary legislative or bureaucratic adjustments needed to accommodate the new exemptions.

Companion Bills

NY S09502

Same As Provides benefits to the surviving spouses of firefighters killed in the line of duty.

Previously Filed As

NY S09502

Provides benefits to the surviving spouses of firefighters killed in the line of duty.

NY A09458

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.

NY S08782

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.

NY S1831

Providing killed in the line of duty benefits to Joanne Songy, surviving spouse of Detective John D. Songy, a police officer of the town of Rutland

NY H2823

Providing killed in the line of duty benefits to Joanne Songy, surviving spouse of Detective John D. Songy, a police officer of the town of Rutland

NY HB12

Extends surviving spouse benefits for a reserve officer killed in the line of duty (EG +$250,000 GF EX See Note)

NY S1835

Relative to death benefits to surviving spouses of call and volunteer firefighters

NY H2844

Relative to death benefits to surviving spouses of call and volunteer firefighters

NY A07949

Permits surviving spouses of NYC police pension fund members to retain accidental death benefits upon remarriage.

NY S09325

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.

Similar Bills

No similar bills found.