NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3729
SPONSOR: Williams TITLE OF BILL:
An act to amend the real property tax law, in relation to establishing a
real property tax exemption for the surviving spouses of police officers
killed in the line of duty
PURPOSE OR GENERAL IDEA OF BILL:
To establish a real property tax exemption for widows and widowers of
police officers killed in the line of duty.
SUMMARY OR PROVISIONS:
Section 1: The real property tax law is amended by adding a new section
471 to read as follows: Real property owned by a widow or widower of a
police officer killed in the line of duty and constituting the primary
residence of such widow or widower, shall be eligible for a maximum tax
exemption of 50% for all taxes imposed upon such property for city,
village, town, part town, special district, or county purposes. The
governing body of a city, village, town, or county, after a public hear-
ing, may adopt a local law, ordinance, or resolution to decrease this
exemption as they deem necessary.Section 2: Identifies effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
JUSTIFICATION:
According to preliminary data compiled by the National Law Enforcement
Officers Memorial Fund (NLEOMF), as of June 30, 2023, 52 federal, state,
and local law enforcement officers died in the line-of-duty during the
first six months of the year. This is a decrease of approximately 66%
from the 153 officers killed during the same period last year. However,
as stated in the report even one death is too many due to the rippling
effects of loss it has upon the officer's family.Beyond the emotional
trauma survivors of police officers killed in the line of duty often
face financial difficulties due to a reduction in income. As noted by
the national organization, Concerns of Police. Survivors (C.O.P.S.), if
the officer dies from a compensable injury, the surviving spouse and/or
minor children are entitled to weekly cash benefits. This amount is
equal to two-thirds of the deceased officer's average weekly wage for
the year before the accident. Although on its face it seems generous,
survivors in New York State are faced with a cost-of- living index of
148.2, which according to World Population Review, is the second highest
in the country. Not surprisingly, housing in New York is also the second
most expensive in the United States, costing about 1.5 times the
national average. The living wage for a family of four in New York is
$110,255. According to Indeed recruiting site the current average base
salary in New York State is $66,635. For those families that now must
rely on only two-thirds of the deceased officer's wages the struggle to
remain financially stable is difficult.As further reinforcement of this,
The United Way, in 2023, put out a report showing the true cost of
living in New York City and noted that in 2021 36% did not have enough
income to cover their basic needs, such as housing, food, healthcare,
and transportation. According to their latest findings this number has
now risen to 50%. The study also showed that single parents had the
greatest struggles. For these families who have lost, what is in most
cases, the prime provider for the family, the results can be financially
catastrophic.This bill would help to alleviate some of the struggle by
establishing a real property tax exemption for widows and widowers of
police officers killed in the line of duty. The idea of property tax
exemption is not without basis in the. State as New York offers special
benefits for service members, veterans and their families including
property tax exemptions in specific cases.This bill will provide real
property tax exemption for widows and widowers of police officers killed
in the line of duty. We owe those families who have lost a police offi-
cer and made the ultimate sacrifice this at the very least.
PRIOR LEGISLATIVE HISTORY:
A.10279A of 2023/2024
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
status dates occurring on or after such date.
