As used in this article, the following term shall have the meaning indicated:
Persons included within the definition of "Police officer" as such term is defined within New York Criminal Procedure Law § 1.20 and any future amendments thereto.
[Adopted 3-10-2026 by L.L. No. 15-2026]
A.
The County of Suffolk hereby elects to grant a real property tax exemption for the portion of taxation levied by or on behalf of the County of Suffolk, pursuant to New York Property Tax Law § 471 for real property owned by, having title to, and constituting the primary residence of a surviving spouse of a police officer killed in the line of duty in an amount of 50% of the assessed valuation thereof. This exemption shall apply to such real property held in trust solely for the benefit of any surviving spouse where such surviving spouse is otherwise eligible for exemption under this article but may not be in direct title or ownership of such property.
B.
In order to receive such real property tax exemption, a surviving spouse shall submit and file such forms and documents establishing eligibility as prescribed by the New York Office of Real Property Tax Services and the Division of Criminal Justice Services with the Assessor of the pertinent town having the power to assess property for taxation on or before the appropriate taxable status date of Suffolk County.
For the purposes of determining eligibility for a partial surviving spouse exemption from real property taxes under New York Real Property Tax Law § 471 and for the purposes of determining eligibility for a surviving spouse cooperative apartment corporation exemption under New York Real Property Tax Law § 471, and provided that all other eligibility as set forth in New York Real Property Tax Law § 471 are met, the following shall apply:
A.
Title to that portion of real property owned by a cooperative apartment corporation in which a surviving spouse tenant-stockholder of such corporation resides and which is represented by his share or shares of stock in such corporation as determined by its or their proportional relationship to the total outstanding stock of the corporation, including that owned by the corporation, shall be deemed to be vested in such surviving spouse tenant-stockholder.
B.
The proportion of the assessment of such real property owned by such cooperative apartment corporation determined by the relationship of such real property vested in such surviving spouse tenant-stockholder to such entire parcel and the buildings thereon owned by such cooperative apartment corporation in which such surviving spouse tenant-stockholder resides shall be subject to exemption from taxation pursuant to this article, and any exemption so granted shall be credited by the appropriate taxing authority against the assessed valuation of such real property; the reduction in real property taxes realized thereby shall be credited by the cooperative apartment against the amount of such taxes otherwise payable by or chargeable to such surviving spouse tenant-stockholder.