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New YorkS 6882025-2026 Regular SessionSenateWALLET

Relates to the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty

Sponsored By: Monica Martinez (Democratic)

Signed by Governor

LOCAL GOVERNMENTWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Property tax relief for volunteer surviving spouses

New York local governments can approve property tax exemptions after a public hearing. Enrolled volunteer firefighters and ambulance workers can receive an exemption covering up to 10% of their home's assessed value. Certified surviving spouses of volunteers killed in the line of duty can receive up to 50%, with local approval. For this survivor benefit, the volunteer must have met the local service minimum of two to five years. The volunteer must also have received the property exemption before death. Member eligibility requires certification, residence in the community served, and use of the property as a primary home. Any portion not used only as a residence remains taxable. With local approval, certified members with more than 20 years of active service keep the 10% exemption for life. Their primary home must remain in the county. Local governments can also continue or restore an exemption for a certified surviving spouse, even after remarriage. That route requires at least 20 years of enrollment and both spouses having received the exemption before the volunteer's death. The law takes effect immediately and protects volunteers already receiving benefits from reductions caused by these changes. Governments already offering exemptions have three years after the effective date to adopt matching local rules. The law also requires state officials to notify affected municipal leaders by December 31, 2022.

Survivor tax breaks cover trusts and cooperatives

The survivor exemption also covers property held in trust solely for people who qualify for that exemption. Eligible cooperative residents who own shares can receive relief on their share of the property's assessed value. The municipality must approve cooperative coverage after a public hearing, and the cooperative must credit the resident's tax savings. Coverage excludes cooperative homes governed by articles 2, 4, 5, or 11 of New York's Private Housing Finance Law. Exemption applications must use the state-prescribed form and reach the assessor or designated agency by the taxable status date.

Sponsors & Cosponsors

Sponsor

  • Monica Martinez

    Democratic • Senate

Cosponsors

  • Anthony H. Palumbo

    Republican • Senate

  • Christopher Ryan

    Democratic • Senate

  • Dean Murray

    Republican • Senate

  • George Borrello

    Republican • Senate

  • Joseph P. Addabbo Jr.

    Democratic • Senate

  • Lea Webb

    Democratic • Senate

  • Mario Mattera

    Republican • Senate

  • Peter Oberacker

    Republican • Senate

  • Robert Jackson

    Democratic • Senate

  • Robert Rolison

    Republican • Senate

  • Steve Rhoads

    Republican • Senate

  • Thomas F. O'Mara

    Republican • Senate

  • William Weber

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 216 • No: 0

House vote • 6/11/2025

Assembly floor vote

Yes: 146 • No: 0

Senate vote • 4/1/2025

FLOOR Vote

Yes: 63 • No: 0

committee vote • 2/25/2025

Local Government Committee Vote

Yes: 7 • No: 0

Actions Timeline

  1. SIGNED CHAP.592

    12/5/2025Senate

  2. DELIVERED TO GOVERNOR

    12/1/2025Senate

  3. RETURNED TO SENATE

    6/11/2025House

  4. PASSED ASSEMBLY

    6/11/2025House

  5. ORDERED TO THIRD READING RULES CAL.616

    6/11/2025House

  6. SUBSTITUTED FOR A5619A

    6/11/2025House

  7. REFERRED TO WAYS AND MEANS

    4/1/2025House

  8. DELIVERED TO ASSEMBLY

    4/1/2025Senate

  9. PASSED SENATE

    4/1/2025Senate

  10. AMENDED ON THIRD READING (T) 688A

    3/10/2025Senate

  11. ADVANCED TO THIRD READING

    3/3/2025Senate

  12. 2ND REPORT CAL.

    2/26/2025Senate

  13. 1ST REPORT CAL.373

    2/25/2025Senate

  14. REFERRED TO LOCAL GOVERNMENT

    1/8/2025Senate

Bill Text

  • Amendment A

    3/10/2025

    PDF

  • Original

    1/3/2025

    PDF

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