A.
Surviving spouses of police officers killed in the line of duty.
1.
Real property owned by a surviving spouse of a police officer killed in the line of duty and constituting the primary residence of such surviving spouse shall be exempt from taxation of fifty (50%) percent of the assessed valuation thereof.
2.
The term "Police Officer" shall have the same meaning as defined in Section 1.20 of the Criminal Procedure Law.
3.
The provisions of this article shall apply to any real property held in trust solely for the benefit of a person or persons who would otherwise be eligible for a real property exemption where such person or persons are the owner or owners of such real property.