NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9788
SPONSOR: Brown K TITLE OF BILL:
An act to amend the real property tax law, in relation to establishing a
real property tax exemption for widows and widowers of police officers
killed in the line of duty
PURPOSE:
To establish a real property tax exemption for widows and widowers of
police officers killed in the line of duty.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: The real property tax law is amended by adding a new section
471 to read as follows: Real property owned by a widow or widower of a
police officer killed in the line of duty, and constituting the primary
residence of such widow or widower shall be deemed fully exempt from all
taxes imposed upon such property for city, village, town, part town,
special district or county purposes, providing that the governing body
of a city, village, town or county, after a public hearing, adopts a
local law, ordinance or resolution providing therefore.
Section 2: Identifies effective date.
JUSTIFICATION:
According to preliminary data compiled by the National Law Enforcement
Officers Memorial Fund (NLEOMF), as of June 30, 2023, 52 federal, state,
and local law enforcement officers died in the line-of-duty during the
first six months of the year. This is a decrease of approximately 66%
from the 153 officers killed during the same period last year. However,
as stated in the report even one death is too many due to the rippling
effects of loss it has upon the officer's family.
Beyond the emotional trauma survivors of police officers killed in the
line of duty often face financial difficulties due to a reduction in
income. As noted by the national organization, Concerns of Police.
Survivors (C.O.P.S.), if the officer dies from a compensable injury, the
surviving spouse and/or minor children are entitled to weekly cash bene-
fits. This amount is equal to two-thirds of the deceased officer's aver-
age weekly wage for the year before the accident.
Although on its face it seems generous, survivors in New York State are
faced with a cost-of-living index of 148.2, which according to World
Population Review, is the second highest in the country. Not surprising-
ly, housing in New York is also the second most expensive in the United
States, costing about 1.5 times the national average. The living wage
for a family of four in New York is $110,255. According to Indeed
recruiting site the current average base salary in New York State is
$66,635. For those families that now must rely on only two-thirds of the
deceased officer's wages the struggle to remain financially stable is
difficult.
As further reinforcement of this, The United Way, in 2023, put out a
report showing the true cost of living in New York City and noted that
in 2021 36% did not have enough income to cover their basic needs, such
as housing, food, healthcare, and transportation. According to their
latest findings this number has now risen to 50%. The study also showed
that single parents had the greatest struggles. For these families who
have lost, what is in most cases, the prime provider for the family, the
results can be financially catastrophic.
This bill would help to alleviate some of the struggle by establishing a
real property tax exemption for widows and widowers of police officers
killed in the line of duty. The idea of property tax exemption is not
without basis in the State as New York offers special benefits for
service members, veterans and their families including property tax
exemptions in specific cases.
This bill will provide real property tax exemption for widows and widow-
ers of police officers killed in the line of duty. We owe those families
who have lost a police officer and made the ultimate sacrifice this at
the very least.
LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS:
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
status dates occurring on or after such date.
STATE OF NEW YORK
________________________________________________________________________
9788
IN ASSEMBLY
April 9, 2024
___________
Introduced by M. of A. K. BROWN, BUTTENSCHON, GUNTHER, SIMPSON, DeSTEFA-
NO, LEMONDES, FLOOD, BRABENEC, BENDETT, McDONOUGH, GALLAHAN, ANGELINO,
CHANG, E. BROWN, DURSO, MORINELLO, GANDOLFO -- read once and referred
to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to establishing a
real property tax exemption for widows and widowers of police officers
killed in the line of duty
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 471 to read as follows:
3 § 471. Widows and widowers of police officers killed in the line of
4 duty. 1. Real property owned by a widow or widower of a police officer
5 killed in the line of duty, and constituting the primary residence of
6 such widow or widower shall be deemed fully exempt from all taxes
7 imposed upon such property for city, village, town, part town, special
8 district or county purposes, provided that the governing body of a city,
9 village, town or county, after a public hearing, adopts a local law,
10 ordinance or resolution providing therefor.
11 2. As used in this section, the term "police officer" shall have the
12 same meaning as defined in section 1.20 of the criminal procedure law.
13 3. Notwithstanding any other provision of law to the contrary, the
14 provisions of this section shall apply to any real property held in
15 trust solely for the benefit of a person or persons who would otherwise
16 be eligible for a real property tax exemption, pursuant to subdivision
17 one of this section, were such person or persons the owner or owners of
18 such real property.
19 4. (a) For the purposes of this section, title to that portion of real
20 property owned by a cooperative apartment corporation in which a
21 tenant-stockholder of such corporation resides and which is represented
22 by his share or shares of stock in such corporation as determined by its
23 or their proportional relationship to the total outstanding stock of the
24 corporation, including that owned by the corporation, shall be deemed to
25 be vested in such tenant-stockholder.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11978-02-3
A. 9788 2
1 (b) Provided that all other eligibility criteria of this section are
2 met, that proportion of the assessment of such real property owned by a
3 cooperative apartment corporation determined by the relationship of such
4 real property vested in such tenant-stockholder to such real property
5 owned by such cooperative apartment corporation in which such tenant-
6 stockholder resides shall be subject to exemption from taxation pursuant
7 to this section and any exemption so granted shall be credited by the
8 appropriate taxing authority against the assessed valuation of such real
9 property; the reduction in real property taxes realized thereby shall be
10 credited by the cooperative apartment corporation against the amount of
11 such taxes otherwise payable by or chargeable to such tenant-stockhold-
12 er.
13 (c) Notwithstanding paragraph (b) of this subdivision, a tenant-stock-
14 holder who resides in a dwelling that is subject to the provisions of
15 either article two, four, five or eleven of the private housing finance
16 law shall not be eligible for an exemption pursuant to this section.
17 (d) Notwithstanding paragraph (b) of this subdivision, real property
18 owned by a cooperative apartment corporation may be exempt from taxation
19 pursuant to this section by a municipality in which such real property
20 is located only if the governing body of such municipality, after public
21 hearing, adopts a local law, ordinance or resolution providing therefor.
22 5. The commissioner shall develop in consultation with the commission-
23 er of the division of criminal justice services a listing of documents
24 to be used to establish eligibility under this section. Such information
25 shall be made available to each city, village, town, part town, special
26 district and county assessor's office. The listing of acceptable records
27 shall be made available on the internet websites of the division of
28 criminal justice services and the office of real property tax services.
29 § 2. This act shall take effect on the first of January next succeed-
30 ing the date on which it shall have become a law and shall apply to
31 taxable status dates occurring on or after such date.
