S 688: Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.
The bill aims to provide a real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers who were killed in the line of duty. This exemption applies to the assessed value of the property, up to 50% for surviving spouses and up to 10% for the original homeowner. To qualify, the surviving spouse must be certified by the authority having jurisdiction as an unmarried survivor of a volunteer firefighter or ambulance worker who was killed in the line of duty. The deceased volunteer must have been an enrolled member for at least 20 years. The exemption can be granted for the remaining life of the surviving spouse, as long as their primary residence is located within the county where the property is situated. The governing body of the municipality, school district, or fire district must adopt a local law, ordinance, or resolution providing for the ex…
| Dec. 05, 2025 | SIGNED CHAP.592 |
| Dec. 01, 2025 | DELIVERED TO GOVERNOR |
| Jun. 11, 2025 | returned to senate |
| Jun. 11, 2025 | passed assembly |
| Jun. 11, 2025 | ordered to third reading rules cal.616 |
STATE OF NEW YORK ________________________________________________________________________ 688 2025-2026 Regular Sessions IN SENATE (Prefiled) January 8, 2025 ___________ Introduced by Sens. MARTINEZ, RHOADS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to a real proper- ty tax exemption for un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 4 of section 466-a of the real property tax 2 law, as added by chapter 670 of the laws of 2022, is amended to read as 3 follows: 4 4. Un-remarried spouses of volunteer firefighters or volunteer ambu- 5 lance workers killed in the line of duty. Any local law or ordinance 6 adopted pursuant to this section may be separately amended, or a local 7 law, ordinance or resolution may be separately adopted to continue an 8 exemption or reinstate a pre-existing exemption claimed under such stat- 9 utes by an enrolled member of an incorporated volunteer fire company, 10 fire department, or incorporated voluntary ambulance service, to such 11 deceased enrolled member's un-remarried spouse if such member is killed 12 in the line of duty; provided, however, that: 13 (a) such un-remarried spouse is certified by the authority having 14 jurisdiction for the incorporated volunteer fire company, fire depart- 15 ment or incorporated voluntary ambulance service as an un-remarried 16 spouse of an enrolled member of such incorporated volunteer fire compa- 17 ny, fire department or incorporated voluntary ambulance service who was 18 killed in the line of duty; and 19 (b) such deceased volunteer had been an enrolled member for at least 20 [five years] the minimum number of years of service, between two and 21 five years, established by the municipality under this section; and 22 (c) such deceased volunteer had been receiving the exemption prior to 23 [his or her] their death. 24 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02762-01-5