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A 10885

Relates to benefits for the surviving spouses of firefighters killed in the line of duty

2025 Regular Session Introduced by Michael Cashman and 2 co-sponsors

Provides a 50% real property tax exemption on the primary residence for surviving spouses of firefighters killed in the line of duty, with local option to reduce.

REFERRED TO RULES
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WeVote Research Nonpartisan
Bill Summary · A 10885

Overview

  • Bill: A 10885-B (2025-2026 Session, New York)
  • Purpose: Amend the real property tax law to provide a partial property tax exemption for the surviving spouses of firefighters killed in the line of duty.
  • Status: Reported and referred through committees; passed in the Assembly on June 1, 2026. Referred to Rules in the Senate.

Main purpose and intent

  • Establish a 50% exemption from real property taxation for the primary residence of surviving spouses of firefighters killed in the line of duty.
  • Local governments (counties, cities, towns, villages) and school districts may implement this exemption via local laws or resolutions, and may reduce the percentage if desired.

Key provisions and changes

  1. Exemption details

    • Surviving spouses of firefighters killed in the line of duty may receive an exemption equal to 50% of the assessed value of their primary residence.
    • Local governing bodies may reduce the exemption percentage below 50%.

  2. Eligible firefighters

    • Broad definition of “firefighter”: paid officers or members of organized fire companies/departments in New York State (including city, town, village, or fire districts), paid airport or aviation department firefighters with fire response duties, uniformed ranks in the New York City Fire Department Pension Fund, and uniformed ranks in the New York State and Local Retirement System.

  3. Trust ownership and eligibility

    • Applies to real property held in trust for the benefit of individuals who would otherwise be eligible for the exemption, provided they would be owners under the section’s criteria.

  4. Cooperative apartments

    • For tenant-stockholders in a cooperative, the exemption coverage is tied to the portion of property owned by the stockholder as represented by their shares.
    • The exempt portion is the proportion of the cooperative’s property vested in the tenant-stockholder relative to the total property owned by the cooperative.
    • Any exemption granted to a cooperative tenant-stockholder would be credited against the individual’s taxes, with the cooperative crediting the reduction to the tenant’s taxes.
    • Certain restrictions:
      • Tenant-stockholders residing in dwellings under private housing finance law articles are not eligible.
      • Municipalities may opt to allow exemptions for cooperative real property only through local law after a public hearing.

  5. Administrative requirements

    • The Commissioner must develop a documented list of acceptable documents to establish eligibility, in consultation with the State Fire Administrator.
    • The list must be shared with local assessors and posted online by the New York State Office of Fire Prevention and Control and the Office of Real Property Tax Services.

  6. Effective date and applicability

    • Effective January 1 of the year after enactment.
    • Applies to taxable status dates on or after that date.

Who is affected

  • Surviving spouses of firefighters killed in the line of duty (primary residence eligible).
  • Local taxing jurisdictions (counties, cities, towns, villages, and school districts) that choose to adopt the exemption via local law or resolution.
  • Cooperative apartment residents who are surviving spouses of eligible firefighters, subject to the proportional-ownership rules and eligibility conditions.
  • Cooperative housing associations (through the mechanism of tax credits/allocations to the tenant-stockholders).

Procedural and timeline notes

  • Enactment timeline: Takes effect on the first January after becoming law; applicable to taxable status dates on or after that date.
  • Legislative process: Introduced in Assembly, amended, reported through Real Property Taxation, Ways and Means, and Rules; Assembly passage occurred June 1, 2026; awaiting Senate action as of the latest status.

Practical impact

  • Provides financial relief to families of fallen firefighters by reducing property taxes on their primary residence.
  • Enables local jurisdictions to tailor the exemption (potentially lowering the rate below 50% as a local option).
  • Introduces administrative requirements to standardize eligibility verification and ensure consistent application across municipalities.
  • Extends to cooperative housing members through a share-based exemption mechanism, aligning tax relief with residency and ownership structures.

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

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