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New YorkS 6832025-2026 Regular SessionSenateWALLET

Establishes a real property tax exemption for surviving spouses of police officers killed in the line of duty

Sponsored By: Monica Martinez (Democratic)

Became Law

LOCAL GOVERNMENTWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 0 costs, 3 mixed.

Property tax break for fallen officers' spouses

If you are the surviving spouse of a police officer killed in the line of duty, your primary home is 50% exempt from property tax. Your city, town, village, county, or school district must first adopt the exemption. Local boards may set a lower percent than 50%.

When the new exemption starts

The law takes effect on the first January 1 after it became law. It applies to taxable status dates on or after that January 1.

State lists documents to prove eligibility

State tax and criminal justice agencies publish a list of documents that prove you qualify. Local assessors get the list, and it is posted online. This helps you know what papers to bring when you apply.

Surviving spouses: trust and co-op rules

Homes in a trust held only for your benefit qualify like you own them. If you live in your co-op unit, your share can be exempt and your co-op must credit you the tax break. Co-op property is only exempt if your municipality holds a public hearing and passes a local law or resolution. Co-op residents in buildings under Private Housing Finance Law Articles II, IV, V, or XI are not eligible.

Sponsors & Cosponsors

Sponsor

  • Monica Martinez

    Democratic • Senate

Cosponsors

  • Dean Murray

    Republican • Senate

  • Joseph P. Addabbo Jr.

    Democratic • Senate

  • Mario Mattera

    Republican • Senate

  • Robert Jackson

    Democratic • Senate

  • Robert Rolison

    Republican • Senate

  • Steve Rhoads

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 60 • No: 0

Senate vote • 6/6/2025

FLOOR Vote

Yes: 53 • No: 0

committee vote • 4/29/2025

Local Government Committee Vote

Yes: 7 • No: 0

Actions Timeline

  1. APPROVAL MEMO.51

    12/19/2025Senate

  2. SIGNED CHAP.670

    12/19/2025Senate

  3. DELIVERED TO GOVERNOR

    12/8/2025Senate

  4. RETURNED TO SENATE

    6/10/2025House

  5. PASSED ASSEMBLY

    6/10/2025House

  6. ORDERED TO THIRD READING RULES CAL.560

    6/10/2025House

  7. SUBSTITUTED FOR A3729

    6/10/2025House

  8. REFERRED TO WAYS AND MEANS

    6/6/2025House

  9. DELIVERED TO ASSEMBLY

    6/6/2025Senate

  10. PASSED SENATE

    6/6/2025Senate

  11. ADVANCED TO THIRD READING

    5/1/2025Senate

  12. 2ND REPORT CAL.

    4/30/2025Senate

  13. 1ST REPORT CAL.719

    4/29/2025Senate

  14. PRINT NUMBER 683A

    2/28/2025Senate

  15. AMEND AND RECOMMIT TO LOCAL GOVERNMENT

    2/28/2025Senate

  16. REFERRED TO LOCAL GOVERNMENT

    1/8/2025Senate

Bill Text

  • Amendment A

    2/28/2025

    PDF

  • Original

    1/3/2025

    PDF

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