[Adopted 4-21-2026 by L.L. No. 3-2026]
The Board finds that it is in the best interest of the Town of North Hempstead to adopt a local law to opt into certain amendments to § 471 of the New York Real Property Tax Law in order to provide a partial exemption from property taxes imposed upon the primary residence of surviving spouses of police officers killed in the line of duty.
The primary residence of a surviving spouse of a police officer killed in the line of duty, as those terms are defined in New York Real Property Law § 471, shall receive a 50% exemption from Town taxation on the taxable assessed value of their primary residence, in accord with and subject to the requirements set forth in the New York Real Property Law § 471.