Pursuant to the authority contained in New York Real Property Tax Law § 471, the primary residence owned by a surviving spouse of a police officer killed in the line of duty shall be exempt to the extent of 50% of the assessed value on the real property and ad valorem Town taxes. The Town intends to comply with all provisions of Real Property Tax Law § 471 and any applicable future amendments thereto.
[Added 2-26-2026 by L.L. No. 6-2026, effective 2-27-2026[1]]
Application for such exemption shall be filed on or before taxable status date. Such exemption shall be granted only upon submission of all documents and an application by the owner of such property on a form which includes the list of documents to establish eligibility as set forth by the Division of Criminal Justice Services and the New York State Office of Real Property Tax Services. Once granted, the applicant must file a renewal each subsequent year confirming that the property is still the primary residence of the surviving spouse of a police officer killed in the line of duty.
This article shall take effect upon the appropriate certified copies hereof being filed with the Secretary of State of New York.