Provides benefits to the surviving spouses of firefighters killed in the line of duty.

This bill amends the real property tax law to provide a tax exemption for the primary residence of a surviving spouse of a firefighter killed in the line of duty. The exemption covers fifty percent of the assessed valuation of the property. The local legislative body of a county, city, town, or village must pass a local law, or a school district must pass a resolution, to implement this exemption. The commissioner, in consultation with the state fire administrator, will develop a listing of documents to establish eligibility, which will be made available to local assessors.

Provides benefits to the surviving spouses of firefighters killed in the line of duty.

This bill amends the real property tax law to provide a tax exemption for the primary residence of a surviving spouse of a firefighter killed in the line of duty. The exemption covers fifty percent of the assessed valuation of the property. The local legislative body of a county, city, town, or village must pass a local law, or a school district must pass a resolution, to implement this exemption. The commissioner, in consultation with the state fire administrator, will develop a listing of documents to establish eligibility, which will be made available to local assessors.