New York A04299 establishes a real property tax exemption for primary residences of widowed spouses of firefighters killed in the line of duty.

New York A04299 amends the real property tax law to establish a full exemption from all taxes for primary residences of widowed spouses of firefighters killed in the line of duty. This exemption requires local governing bodies to adopt a law, ordinance, or resolution after a public hearing. The bill also includes provisions for cooperative apartment corporations and tenant-stockholders, and mandates the development of a list of acceptable records for eligibility, available to assessors and on state websites. The act takes effect on January 1 of the year following its enactment.

New York A04299 establishes a real property tax exemption for primary residences of widowed spouses of firefighters killed in the line of duty.

New York A04299 amends the real property tax law to establish a full exemption from all taxes for primary residences of widowed spouses of firefighters killed in the line of duty. This exemption requires local governing bodies to adopt a law, ordinance, or resolution after a public hearing. The bill also includes provisions for cooperative apartment corporations and tenant-stockholders, and mandates the development of a list of acceptable records for eligibility, available to assessors and on state websites. The act takes effect on January 1 of the year following its enactment.