· NY legislature · 2025-2026

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

Establishes a real property tax exemption of up to fifty percent of the assessed valuation of such real property for surviving spouses of state and county correction officers who died in the line of duty and such property constitutes the primary resident of such surviving spouse.

Sponsor

Steve Stern (D-NY)

Introduced

2026-03-13

Policy area

Taxation

Latest action

REFERRED TO REAL PROPERTY TAXATION