New York 2025-2026 Regular Session

New York Senate Bill S08782

Introduced
1/8/26  
Refer
1/8/26  
Engrossed
1/13/26  
Refer
1/13/26  
Engrossed
1/20/26  
Enrolled
2/13/26  
Chaptered
2/13/26  

Caption

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.

Impact

If enacted, S08782 would amend the existing real property tax law by formalizing the tax exemption process for these specific survivors. By doing so, it aims to ease the fiscal burden on families who have already suffered significant loss. This form of tax relief could provide substantial financial assistance during a trying period, potentially aiding in their ability to maintain their homes and ensure stability in such challenging times.

Summary

Bill S08782 is aimed at providing a real property tax exemption for the surviving spouses of police officers who have died in the line of duty. The bill specifies that an application for this exemption must be filed with the assessor on or before the taxable status date, ensuring a structured process for beneficiaries to claim this relief. The bill is part of broader legislative efforts to assist families of public safety officers who sacrifice their lives for the community and acknowledges the financial impact such tragedies can have on surviving family members.

Contention

While the bill serves a noble purpose, discussions surrounding the implications of providing tax exemptions to specific categories of individuals often bring forth divergent views. Some may argue that the criteria for tax exemptions could lead to discussions about equity among different groups of survivors of various public service roles. Critics might raise concerns about the potential loss of revenue for local governments, which could affect public services. However, supporters contend that this specific recognition is necessary to honor the ultimate sacrifice made by police officers and to support their families in their time of need.

Companion Bills

NY A09458

Same As 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.

Previously Filed As

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 A10885

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

NY S09502

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

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.

NY A10562

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.

NY S08726

Requires applications for property tax exemptions by nonprofit organizations be filed at the time of purchase of a property; provides that the attorney or agent responsible for filing such application shall be fined twenty-five percent of the property's assessed taxes if such application is not timely filed.

NY SB0110

Property tax: exemptions; homestead property tax exemption for the surviving spouse of an emergency first responder killed in the line of duty; provide for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

NY ACR37

Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

NY HB644

Property Tax - Exemption for Dwellings of Surviving Spouses of Disabled Veterans - Application

NY A00046

Authorizes the Bedford Hills Fire District to file an application for exemption from school and real property taxes for the 2022-2023 assessment years.

Similar Bills

No similar bills found.