New York S00683 establishes a real property tax exemption for primary residences of surviving spouses of police officers killed in the line of duty.

New York S00683 amends the real property tax law to create a tax exemption for the primary residences of surviving spouses of police officers killed in the line of duty. This exemption applies to 50% of the assessed valuation of the property. The bill defines "police officer" according to the criminal procedure law and mandates that the commissioner of the division of criminal justice services, in consultation with the commissioner of the division of criminal justice services, develop a list of documents to establish eligibility.

New York S00683 establishes a real property tax exemption for primary residences of surviving spouses of police officers killed in the line of duty.

New York S00683 amends the real property tax law to create a tax exemption for the primary residences of surviving spouses of police officers killed in the line of duty. This exemption applies to 50% of the assessed valuation of the property. The bill defines "police officer" according to the criminal procedure law and mandates that the commissioner of the division of criminal justice services, in consultation with the commissioner of the division of criminal justice services, develop a list of documents to establish eligibility.