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.
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.
Authorizes local governments to provide a real property tax exemption on real property owned by certain volunteer auxiliary police officers in Suffolk county.
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.
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.
Establishes a real property tax exemption for certain property owners who reside full-time on such property in certain counties; requires that such owners occupy such property as their primary residence and are enrolled in or eligible for the STAR exemption or that such owners rent to a tenant for a term of at least twelve months and such tenant occupies such property as their primary residence.