Provides a 50% tax exemption on the primary residence of surviving spouses of firefighters killed in the line of duty.

New York Senate Bill S09502 amends the real property tax law to provide a 50% tax exemption on the primary residence of surviving spouses of firefighters killed in the line of duty. This exemption applies after a local legislative body or school district passes a local law or resolution. The bill also requires the commissioner to develop a listing of documents to establish eligibility, which will be made available to local assessors. The act takes effect on January 1 following its enactment.

Provides a 50% tax exemption on the primary residence of surviving spouses of firefighters killed in the line of duty.

New York Senate Bill S09502 amends the real property tax law to provide a 50% tax exemption on the primary residence of surviving spouses of firefighters killed in the line of duty. This exemption applies after a local legislative body or school district passes a local law or resolution. The bill also requires the commissioner to develop a listing of documents to establish eligibility, which will be made available to local assessors. The act takes effect on January 1 following its enactment.