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A 10562

Establishes a real property tax exemption for surviving spouses of correction officers who died in the line of duty

2025 Regular Session Introduced by Steve Stern

Creates a real property tax exemption for up to 50% of a surviving spouse of a line‑of‑duty correction officer’s primary residence, with local adoption.

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Bill Summary · A 10562

Overview

  • bill: A 10562 (New York, 2025-2026)
  • Purpose: Establish a real property tax exemption for the surviving spouses of correction officers who died in the line of duty
  • Sponsor: Assembly Member Stern (co-sponsor also listed)

Main purpose and intent

  • Create a property tax exemption for the primary residence of a surviving spouse of a correction officer who died in the line of duty.
  • The exemption can reduce the property’s assessed value for tax purposes by up to 50%, subject to local law or resolution.
  • Local governments (counties, cities, towns, villages) or school districts have the authority to implement the exemption and may set a lower percentage if they choose.

Key provisions and changes

  1. New exemption formula

    • The surviving spouse’s primary residence may be exempt from real property taxes up to 50% of its assessed value.
    • Local governing bodies may reduce the exemption percentage in their local law or resolution.

  2. Eligibility and definitions

    • A “correction officer” is defined as in subdivision twenty-five of section 2.10 of the Criminal Procedure Law.
    • The exemption applies to real property owned by a surviving spouse that is the primary residence.
    • Applies to property held in trust for the benefit of a person or persons who would otherwise be eligible if they owned the property (trust-held property).

  3. Cooperative apartment treatment

    • For cooperative apartment residents (tenant-stockholders), the portion of the cooperative property tied to the stock ownership proportionate to the individual’s share is treated as the property owned by the tenant-stockholder for purposes of eligibility.
    • The portion’s assessed value is eligible for exemption; the cooperative is to credit the exemption against taxes owed by the tenant-stockholder.
    • Certain restrictions apply:
      • A tenant-stockholder residing in dwellings under private housing finance law articles (II, IV, V, XI) is not eligible for the exemption.
      • A cooperative property can receive the exemption only if the municipality adopts a local law, ordinance, or resolution after a public hearing.

  4. Administration and compliance

    • The Commissioner of Real Property Tax Services, in consultation with the Commissioner of Criminal Justice Services, will develop a document list detailing eligibility-required documents.
    • The list will be available to local assessors via the Division of Criminal Justice Services and the Office of Real Property Tax Services websites.
    • Applications must be filed with the local assessor by the taxable status date on a form prescribed by the Commissioner.

  5. Implementation timing

    • Effective date: January 1 of the year following enactment, with applicability to taxable status dates on or after that date.

Who is affected

  • Surviving spouses of correction officers who died in the line of duty, and whose primary residence is the property in question.
  • Local jurisdictions (counties, cities, towns, villages, and school districts) that choose to adopt this exemption through local laws or resolutions.
  • Cooperative apartment tenants (subject to specific eligibility rules and local action) and the cooperative corporations involved, due to the treatment of stock-proportionate ownership in the exemption.

Procedural and timeline aspects

  • Enactment date: Not specified in the text; effective date is the first January 1 after it becomes law.
  • Exemption applicability begins with taxable status dates on or after the effective date.
  • Local adoption: Requires a local law, ordinance, or resolution by the appropriate local legislative body or school district, possibly following a public hearing (especially for cooperatives).
  • Compliance regime: Establishes a documented eligibility checklist and online accessibility for municipalities.

Potential impacts

  • Financial relief for eligible surviving spouses facing property tax burdens, potentially reducing annual tax outlays by up to 50% on the primary residence.
  • Administrative framework to implement and monitor eligibility, ensuring consistency with state defined criteria and documentation.
  • Cooperative housing sectors may see partial exemption credits passed through to tenant-stockholders, subject to coordination with cooperatives and local laws.

Compiled from official sources — confirm details with the bill’s official record.

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