Establishes a real property tax exemption for police officers with a one hundred percent service-connected disability.

New York S08549 amends the real property tax law to create a tax exemption for police officers who are totally and permanently disabled due to injuries or illnesses incurred in the line of duty. The exemption applies to real property owned by the disabled officer and used as their primary residence. The exemption requires local governing bodies to adopt a law, ordinance, or resolution after a public hearing. The commissioner will provide a list of documents needed to establish eligibility, which will be available to assessors and online.

Establishes a real property tax exemption for police officers with a one hundred percent service-connected disability.

New York S08549 amends the real property tax law to create a tax exemption for police officers who are totally and permanently disabled due to injuries or illnesses incurred in the line of duty. The exemption applies to real property owned by the disabled officer and used as their primary residence. The exemption requires local governing bodies to adopt a law, ordinance, or resolution after a public hearing. The commissioner will provide a list of documents needed to establish eligibility, which will be available to assessors and online.