PRIA Logo™
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)

Became Law

LOCAL GOVERNMENTWAYS AND MEANS

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

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

Property tax break for line of duty spouses

If you are the surviving spouse of a volunteer firefighter or ambulance worker killed in the line of duty, your primary home can be exempt from up to 50% of its assessed value. Your city, town, county, school district, or fire district must pass a local law after a public hearing, and it may set a lower percent. You must be certified as the surviving spouse, the deceased must have met the local service minimum set between 2 and 5 years, and the deceased must have been receiving this exemption before death. Homes held in a trust solely for your benefit can qualify. Co‑op tenant‑stockholders can get a proportional credit if local law allows; co‑ops under Private Housing Finance Law articles 2, 4, 5, or 11 are not eligible.

Lifetime 10% tax break for 20 year volunteers

If you have more than 20 years of active service as an enrolled volunteer, you get a 10% property tax exemption on your primary home for life. You must be certified by the authority having jurisdiction. Your primary home must be in the same county. Your local government must adopt a law, ordinance, or resolution after a public hearing to offer this exemption. Your yearly savings equal the assessed value × 10% × the local property tax rate.

Localities must update volunteer tax exemptions

Cities, towns, villages, school districts, fire districts, and counties that already offer these volunteer exemptions must pass a conforming local law within three years of this law taking effect. This keeps current and future tax relief aligned with the statewide rules so eligible households can keep getting the benefit.

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: 70 • 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

Related Bills

Back to State Legislation