Establishes a real property tax exemption for surviving spouses of correction officers who died in the line of duty

Showing the cosponsors who are on Agora, A to Z. The official record may list more.

• Democratic5
• Republican2

This bill has cosponsors from more than one party.

Shown in neutral colors by design; Agora is non-partisan.

◆ The sponsor's argument

Why Monica Martinez says this is needed

Correction officers perform one of the most dangerous and demanding public safety roles in New York State. On a daily basis, they work in high-risk environments to maintain order, ensure the safety of staff and incarcerated individuals, and protect the surrounding communities. When a correction officer dies in the line of duty, the impact on their fami- ly is profound and lasting. This legislation recognizes the extraordinary sacrifice made by correction officers and their families by authorizing a real property tax exemption for surviving spouses of correction officers who have died in the line of duty. Surviving spouses are often left to manage signif- icant emotional loss while facing ongoing financial obligations, and a reduction in income, including property taxes on their primary resi- dence. By permitting local governments and school districts to provide up to a fifty percent exemption on the assessed value of a surviving spouse's primary residence, this bill offers meaningful and sustained financial relief. The local-option structure respects municipal and school district fiscal autonomy, allowing each jurisdiction to determine wheth- er to adopt the exemption based on local needs and resources. The bill ensures responsible and unifoun administration by limiting eligibility to primary residences, incorporating clear documentation standards, and accounting for various fauns of property ownership, including trusts and cooperative apartments. These safeguards promote fairness while ensuring the exemption is targeted to those most deserv- ing. This legislation does not impose an unfunded mandate on local governments. Instead, it provides a flexible framework that enables communities to honor correction officers who died in the line of duty in a manner consistent with local fiscal conditions. Providing property tax relief to surviving spouses is a meaningful way for New York State to honor the service and sacrifice of correction officers who died in the line of duty. This bill affirms the State's commitment to supporting the families of those who made the ultimate sacrifice in the service of public safety.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.