New York A10562 establishes a real property tax exemption for surviving spouses of correction officers who died in the line of duty.

New York A10562 amends the real property tax law to establish a tax exemption for surviving spouses of correction officers who died in the line of duty. The exemption applies to the primary residence of the surviving spouse, allowing for up to fifty percent of the assessed valuation to be exempt from taxation. The exemption is contingent on the local legislative body or school district adopting a local law or resolution.

New York A10562 establishes a real property tax exemption for surviving spouses of correction officers who died in the line of duty.

New York A10562 amends the real property tax law to establish a tax exemption for surviving spouses of correction officers who died in the line of duty. The exemption applies to the primary residence of the surviving spouse, allowing for up to fifty percent of the assessed valuation to be exempt from taxation. The exemption is contingent on the local legislative body or school district adopting a local law or resolution.